Tennessee will have its annual sales tax holiday weekend, and many items will be available for purchase without the added burden of paying sales tax.
During the holiday, clothing with a purchase price of $100 or less per item is exempt from sales tax. Clothing items costing more than $100 or any clothing purchased for use by a trade or business is not exempt from tax. Items that are normally sold together, such as shoes, may not be split to achieve the $100 threshold. 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.
Items that cannot be purchased include accessories such as jewelry, bags and sports equipment.
Also tax exempt on the weekend are school supplies.
During the holiday, school supplies (including school art 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 items purchased for use by a trade or business are 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 instructional material, including reference books and school computer supplies (compact discs
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