TSCPA News

Tennessee General Assembly Approves Two Sales Tax Holiday Weekends for 2020

July 1, 2020

The Tennessee General Assembly has announced it has approved two separate sales tax holiday weekends for the year 2020 only. During these weekends certain goods may be purchased tax free.

The first tax-free holiday weekend focuses on back-to-school items including clothing, school supplies, computers, and other qualifying electronics. It begins at 12:01 a.m. on Friday, July 31 and ends Sunday, Aug. 2 at 11:59 p.m. Certain price restrictions do apply, and exempt items sold online are also eligible. The items must be purchased for personal use, not for business or trade.

The second tax-free holiday weekend focuses on restaurant sales. It begins at 12:01 a.m. on Friday, Aug. 7 and ends Sunday, Aug. 9 at 11:59 p.m. During this time, the retail sale of food and drink by restaurants and limited service restaurants, as defined in Tenn. Code Ann. § 57-4-102, is exempt from sales tax.

For more information on specific items that are exempt, visit the Tennessee Department of Revenue’s Sales Tax Holiday webpage.