By Michelle Price
Special to the UCBJ
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.
Clothing
Exempt:
- General apparel that costs $200 or less per item, such as shirts, pants, socks, shoes, dresses, etc.
Not exempt:
- 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 Supplies
Exempt:
- 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.
Not exempt:
- 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
Exempt:
- 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.
Not exempt:
- 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.
