2008 Tennessee Tax Free Shopping Information

The Tax-Free Holiday in Tennessee begins on Friday, August 1 - 3, 2007. The following are items and dollar limits for items which are tax free.

• Clothing - $100 or less
  
• School Supplies - $100 or less
  
• Computers - $1,500 or less
  

Tax-Exempt Clothing Includes:

• Belts
  
• Caps
  
• Coats
  
• Dresses
  
• Gloves
  
• Hats
  
• Hosiery
  
• Jackets
  
• Jeans
  
• Neckties
  
• Pants
  
• Scarves
  
• School uniforms
  
• Shirts
  
• Shoes
  
• Socks
  
• Sneakers
  
• Underwear

Tax-Exempt School Supplies Includes:

• Binders
  
• Book Bags/Backpacks
  
• Calculators
  
• Chalk
  
• Crayons
  
• Erasers
  
• Folders
  
• Glue
  
• Lunch Boxes
  
• Notebooks
  
• Paper
  
• Pens
  
• Pencils
  
• Rulers
  
• Scissors
  
• Tape
  
• Clay and Glazes
  
• Paints
  
• Paintbrushes
  
• Sketch and Drawing Pads
  
• Watercolors
  

Computers with a purchase price of $1,500 or less, not for use in a trade or business, are exempt from sales tax. For purposes of this exemption, a computer is defined as a central processing unit (CPU), along with various other components including monitor, keyboard, mouse, speakers, cables to connect components, and preloaded software.

Items Subject to Sales Tax Includes:

Clothing Accessories:

• Belt Buckles (sold separately)
  
• Briefcases
  
• Cosmetics
  
• Hair Notions
  
• Handbags
  
• Jewelry
  
• Patches and Emblems (sold separately)
  
• Sewing Equipment and Supplies
  
• Sewing Materials
  
• Sunglasses
  
• Umbrellas
  
• Wallets
  
• Watches

Protective Equipment:

• Breathing Masks
  
• Face Shields
  
• Hard Hats
  
• Hearing Protectors
  
• Helmets
  
• Paint or Dust Respirators
  
• Protective Gloves and Welder’s Gloves
  
• Safety Glasses and Goggles
  
• Tool Belts

Sports or Recreational Equipment:

• Ballet or Tap Shoes
  
• Cleated or Spiked Athletic Shoes
  
• Gloves (Baseball
  
• Boxing
  
• Golf)
  
• Goggles
  
• Hand and Elbow Guards
  
• Life Preservers and Vests
  
• Mouth Guards
  
• Roller and Ice Skates
  
• Shin Guards
  
• Shoulder Pads
  
• Ski Boots
  
• Wet Suits and Fins

School Computer Supplies:

• Compact Disks
  
• Computer Printers
  
• Computer Storage Media
  
• Diskettes
  
• Handheld Electronic Schedulers
  
• Personal Digital Assistants
  
• Printer Supplies including Paper and Ink.

Note: Textbooks and Workbooks are always exempt from sales tax.

Computer Parts:

• Monitors
  
• Keyboards
  
• Speakers
  
• Scanners when not sold in conjunction with a CPU.
• Individually purchased software or other software not part of a preloaded software package on the initial purchase of a computer.

• Storage media, such as diskettes and compact disks.

• Handheld Electronic Schedulers
  
• Personal Digital Assistants (PDAs)
  
• Video Game Consoles
  
• Computer Printers
  
• Printer Supplies including Paper and Ink
  

How to Make the Most of the Tax-Free Shopping Days