Exempts school supplies and art supplies priced at $100 or less from sales tax for teachers in Tennessee.
This bill amends Tennessee's sales and use tax laws to exempt school supplies and art supplies priced at $100 or less from sales tax when sold to teachers in the state. The exemption does not apply to clothing, computers, computer software, video game consoles, personal use items, or items for business use. Teachers must apply for and obtain an exemption certificate from the Department of Revenue to claim the exemption. The bill also requires retailers to report exempt sales to the commissioner of revenue. The changes take effect July 1, 2026.
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