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Upcoming Sales Tax Holidays Exempt Gun Safes, School Supplies, Food, More

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There are three upcoming statewide sales tax holidays in July and August 2022. This year, the Tennessee General Assembly approved two sales tax holidays in addition to the traditional summer sales tax holiday on clothing, school supplies, and computers.

Gun Safes & Safety Equipment
The first of three tax holidays to occur, and the longest, affects the tax on gun safes and safety equipment. The holiday begins July 1, 2022 and ends June 30, 2023. Retail sales of gun safes and gun safety devices are exempt from sales and use tax for the entire fiscal year.

A “gun safe,” in accordance with the holiday, is a locking container or other enclosure equipped with a padlock, key lock, combination lock, or other locking device that is designed an intended for the secure storage of one or more firearms.

A “gun safety device” is any integral device to be equipped or installed on a firearm that permits the user to program the firearm to operate only for specified persons designated by the user through computerized locking devices or other means integral to and permanently part of the firearm.

Clothing, School Supplies & Computers
Tennessee’s traditional sales tax holiday weekend on clothing, school supplies, and computers is Friday, July 29 through Sunday, July 31.

Clothing costing $100 or less per item, such as shirts, pants, socks, shoes, dresses, et cetera are tax exempt items. Apparel items priced over $100, jewelry, handbags, sports and recreational equipment are not tax exempt. Items sold together, like shoes, cannot be split up to stay beneath the $100 maximum.

School supplies such as binders, backpacks, crayons, paper, pens, pencils, and rulers, and art supplies such as glazes, clay, paints, drawing pads, and artist paintbrushes are all tax exempt if each item is $100 or less. School and art supplies individually priced at more than $100 are not tax exempt. Items normally sold together cannot be split up to stay beneath the $100 maximum.

Computers for personal use with a purchase price of $1,500 or less are tax exempt. Tablet and laptop computers, if priced at $1,500 or less, also qualify. Storage media, like flash drives and compact discs, individually purchased software, printer supplies, and household appliances are not tax exempt.

Food & Food Ingredients
Tennessee’s General Assembly approved a sales tax holiday on food and food ingredients during the month of August 2022. While food and food ingredients may be purchased tax free between August 1 and August 31, food and food ingredients purchased from a micro market or vending machine remain subject to sales tax.

“Food and food ingredients,” according to the Tennessee Department of Revenue, are liquid, concentrated, solid, frozen, dried, or dehydrated substances sold to be ingested or chewed by humans and are consumed for their taste or nutritional value. Food ingredients do not include alcoholic beverages, tobacco, candy, dietary supplements, or prepared food.

Food and food ingredients are typically taxed at the 4% state sales tax rate plus the applicable local rate.