Greater Tax Relief Available to Sevier County Residents
Sales Tax Refunds up to $3,500 Available on Certain Items; Refunds May Also Apply to Secondary Homes
NASHVILLE- The Tennessee Department of Revenue wants to notify Sevier County residents affected by the wildfires of late 2016 that they can get larger sales tax refunds, thanks to the passage of recent legislation. The legislation also allows the refunds to apply on certain items purchased for a secondary home, as well as a resident’s primary home.
“During the legislative session, the General Assembly recognized that those devastated by the wildfires needed more assistance than what the law provided,” Revenue Commissioner David Gerregano said. “We want to make those affected aware that they have an opportunity to get even greater tax relief.”
Individuals whose primary and/or secondary residence was damaged or destroyed as a result of the Sevier County wildfires during November 28 through December 9, 2017 can receive a refund for Tennessee sales tax paid on certain items for their residences. The maximum refund available to any one residence is $3,500 (up from $2,500). Items that qualify for the sales tax refund include major appliances, furniture and building supplies used to restore, repair or rebuild a person’s primary or secondary residence.
A person filing a claim for a refund for his or her primary residence must include documentation verifying the assistance he or she received from FEMA. Individuals filing a claim for refund for their secondary residence must certify the damage or destruction was the result of the Sevier County wildfires and provide a copy of their fire department report, insurance adjuster’s report or other documentation to verify the secondary residence was damaged or destroyed during the Sevier County wildfires. A person can file only one claim for a primary residence and only one claim for a secondary residence.
The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws, as well as the collection of taxes and fees associated with those laws. The Department collects about 87 percent of total state revenue. During the 2016 fiscal year, it collected $13.5 billion in state taxes and fees, and more than $2.6 billion in taxes and fees for local governments.