For 2020 only, the Tennessee General Assembly has approved two separate sales tax holiday weekends. During these weekends, certain goods may be purchased tax free.
The first tax-free holiday weekend focuses on clothing and other back-to-school items. It begins at 12:01 a.m. on Friday, July 31 and ends Sunday, August 2 at 11:59 p.m. During this time, clothing, school supplies, and computers and other qualifying electronic devices may be purchased tax-free. Certain price restrictions apply.
Exempt items sold online are also eligible. Items must be purchased for personal use, not for business or trade.
- 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.
It begins at 12:01 a.m. on August 7 and ends Sunday, August 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.