Individuals who receive disaster assistance from the Federal Emergency Management Agency (FEMA) as a result of a natural disaster happening in Tennessee can claim a refund of Tennessee sales and use tax paid on eligible items purchased to replace or repair damaged items in their primary residence. The maximum refund per residence is $2,500. Eligible items include major appliances and residential furniture with a sales price of $3,200 or less per item and residential building supplies with a sales price of $500 or less per item. In order to qualify for the refund, an individual must file a refund claim with the Department of Revenue within one year of the date on the FEMA decision letter and can only file one refund claim. Claimants must keep suitable records of the purchases for which the refund is claimed. (S.B. 2701, Laws 2012, effective May 15, 2012, and applicable to any federally declared natural disaster occurring in Tennessee on or after January 1, 2012)