Potential Tax Relief Available to Those Impacted by Recent Storms

Thursday, January 13, 2022 | 08:31am

NASHVILLE – The Department of Revenue wants to remind Tennessee residents impacted by December’s severe weather that they are potentially eligible for sales tax refunds on home appliances, home furniture, and home building supplies, as they rebuild after storms.

“A month ago severe weather impacted many Tennesseans,” Revenue Commissioner David Gerregano said. “We want to make sure people know this help is available.”

To be eligible for a refund, residents must be receiving financial assistance from the Federal Emergency Management Agency (FEMA) for the repair, replacement, or construction of their primary home that was damaged or destroyed. To receive a refund, the Tennessee resident must file a claim with the Department of Revenue on the TNTAP website. Claims can be filed up to one year from the date on the FEMA decision letter.

Here’s what you need to know when filing a claim on TNTAP:

  • Eligible items are major appliances purchased for $3,200 or less, residential furniture purchased for $3,200 or less, and residential building supplies purchased for $500 or less.
  • The maximum amount of refund available to any one residence is $2,500.
  • A person can file only ONE claim for a primary residence. The claim should include all Tennessee sales and use tax paid, up to $2,500, to all retailers for any eligible items. Receipts and invoices should be compiled and tracked so that all eligible items purchased after the date of the disaster from all retailers can be submitted at one time.

For a step-by-step guide on filing a sales tax refund claim, and for answers to some of the frequently asked questions about this refund, click here.