The Tennessee Department of Revenue is having a special one-time sales tax holiday April 27 through 29.   During the holiday, school supplies with a purchase price of $100 or less per item are exempt from sales tax. School supplies individually priced at more than $100, or any item purchased for use by a trade or business is not exempt from tax.  Items that are normally sold together may not be split to achieve the $100 threshold.  Under these special holiday laws, there is no requirement that purchases be made only for students.

If an item is tax exempt, anyone may make the purchase tax–free. School supplies are defined as items used by a student in a course of study. Specifically excluded are items such as art supplies and instructional material, including reference books and school computer supplies (compact discs, printers, and printer ink).

Exempt school supplies during the holiday period include:
 

• Binders

• Crayons

• Legal Pads

• Pencils

• Backpacks

• Erasers Lunch Boxes

• Pens

• Bookbags

• Folders

• Markers

• Protractors

• Blackboard Chalk

• Glue, Paste, & Paste Sticks

• Notebooks

• Rulers

• Cellophane Tape

• Highlighters

• Paper

• School Supply Boxes

• Compasses

• Index Cards

• Pencil Boxes

• Scissors

• Composition Books

• Index Card Boxes

• Pencil Sharpeners

• Writing Tablets
   

More information from the Department of Revenue is available from the following sources:
• Web site: www.Tennessee.gov/revenue or www.tntaxholiday.com
• E-mail: salestax.holiday@state.tn.us
• Telephone: (800) 342-1003  8 a.m. - 5 p.m. Monday through Friday

Special Telephone Hours:
April 28, 2007 - 8:00 a.m. - 4:30 p.m.
April 29, 2007 - 10:00 a.m. - 4:00 p.m.