“This is the sixth year for Tennessee’s Sales Tax Holiday,” said Senator Beavers, who was a key supporter of legislation which implemented the sales tax relief law. “Although it is mainly geared toward helping parents with back-to-school expenses, it provides relief to consumers of all ages with sales tax exempt clothing purchases and other items like home computers.”
During the holiday, clothing with a purchase price of $100 or less per item is exempt from sales tax. School supplies exempted include items of $100 or less like binders, book bags, calculators, tape, chalk, crayons, erasers, folders, glue, pens, pencils, lunch boxes, notebooks, paper, ruler, and scissors. Additionally, there is no requirement that purchases be made only for students. If an item is tax exempt, anyone may make the purchase tax–free.