By Michelle Price
UCBJ Managing Editor
NASHVILLE – In light of COVID-19 and its impacts, the Tennessee Legislature approved two tax free weekends in 2020. The first tax-free weekend will be July 31 – Aug. 2 and the traditional back to school items will once again be tax exempt. The second tax-free weekend will be the following weekend, Aug. 7-9, when restaurant food and drink sales will be tax exempt.
The first tax-free weekend will begin at 12:01 a.m. on Friday, July 31 and end Sunday, Aug. 2 at 11:59 p.m. and will focus on clothing, school supplies and equipment.
- General apparel that costs $200 or less per item, such as shirts, pants, socks, shoes, dresses, etc.
- Apparel items priced at more than $200.
- Items sold together, such as shoes, cannot be split up to stay beneath the $200 maximum.
- Items such as jewelry, handbags, or sports and recreational equipment.
- School and art supplies with a purchase price of $200 or less per item, such as binders, books, backpacks, crayons, paper, pens, pencils, and rulers, and art supplies such as glazes, clay, paints, drawing pads and artist paintbrushes.
- School and art supplies individually priced at more than $200.
- Items that are normally sold together cannot be split up to stay beneath the $200 maximum.
Computers & Other Electronics
- Computers for personal use with a purchase price of $3,000 or less.
- Tablets, smart phones and electronic readers with a purchase price of $3,000 or less.
- Televisions and video game consoles with a purchase price of $3,000 or less.
- Storage media, like flash drives and compact discs.
- Individually purchased software.
- Printer supplies.
- Household appliances.
The second tax-free holiday weekend focuses on restaurant sales, and will begin at 12:01 a.m. on Aug. 7 and ends Sunday, Aug. 9 at 11:59 p.m. During this time, the retail sale of food and drink by restaurants and limited service restaurants, as defined in Tenn. Code Ann. § 57-4-102, is exempt from sales tax.