The Tennessee Department of Revenue (DOR) is offering tax relief to residents affected by the severe weather in Tennessee on December 9, 2023.
Tennessee residents impacted by the storms are potentially eligible for sales tax refunds on home appliances, home, furniture, and home building supplies. To be eligible for the refund, Tennessee residents must be receiving financial assistance from FEMA (Federal Emergency Management Agency) for the repair, replacement, or construction of their primary home that was damaged or destroyed in the natural disaster. To receive a sales tax refund, the taxpayer must file a claim with the DOR. Refund claims can be filed up to a year from the date on the FEMA decision letter.
Items eligible for a refund are major appliances purchased for $3,200 or less, residential furniture purchased for $3,200 or less, and residential building supplies purchased for $500 or less. The maximum refund amount available to any one residence is $2,500.
A person may only file one claim for a primary residence. The refund claim should include all Tennessee sales and use tax paid, up to $2,500, to all retailers for any eligible items. The DOR notes that receipts and invoices should be compiled so that all eligible items purchased after the date of the disaster can be submitted at the same time.