Purchasers of building supplies used to construct storm or tornado shelters are able to claim a refund of Tennessee sales and use tax paid on the items. The items must be purchased between July 1, 2011 and December 31, 2011, used in a primary residence, and the sales price per item cannot exceed $3,200. Building supplies include trash bags, boxes, construction tools, hardware, sheetrock, drywall, insulation, paint and paint materials, flooring, and other necessary building materials determined by the Tennessee Department of Revenue. The total refund for any one residence cannot exceed $2,500. Only one refund application is allowed per residence, and the application needs to be filed on or before February 1, 2012. (S.B. 267, Laws 2011, effective June 6, 2011, and applicable as noted)