Department of Revenue
Reagan Farr, Commissioner

New legislation passed by the General Assembly provides Tennessee sales tax relief for qualified individuals affected by the recent severe storms and flooding who must replace damaged or destroyed items. Eligible items include major appliances and residential furniture with a purchase price of $3,200 or less per item, and building supplies used for restoration of the individual’s primary residence with a purchase price of $500 or less per item. Each residence may only submit one claim for refund. For more information regarding the flood relief tax refund, click here.

Public Chapter 530 shifted the administration and collection of business tax from local municipalities and counties to the Department of Revenue. Annual business tax returns will now be filed with Tennessee Department of Revenue. Businesses will continue to obtain business licenses from the County Clerk and/or City Officials. For more detailed information, please visit our business tax page.