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Deadline Nearing for Sales Tax Relief Available to Sevier County Wildfire Victims

Refunds up to $3,500 Available on Certain Items; Refunds Apply to Primary and Secondary Homes

NASHVILLE - Attention, people who own homes in Sevier County and were affected by the 2016 wildfires: the application deadline for getting sales tax refunds on certain items is approaching quickly.

Wildfire victims can apply for a sales tax refund on their primary residence within one year of the date on their Federal Emergency Management Agency (FEMA) assistance letter. The deadline for submitting a claim on a secondary residence is April 1, 2018.

“We want to make Sevier County homeowners aware that they can apply for these special sales tax refunds,” Revenue Commissioner David Gerregano said. “This is an important opportunity that we do not want people to miss.”

Individuals whose primary and/or secondary residence was damaged or destroyed as a result of the Sevier County wildfires during November 28 - December 9, 2017 can receive a refund for Tennessee sales tax paid on certain items used to rebuild and restore their homes. The maximum refund available to any one residence is $3,500. Items that qualify for the sales tax refund include major appliances, furniture and building supplies used to restore, repair or rebuild a person’s primary or secondary residence.

A person filing a claim for a refund for his or her primary residence must include documentation verifying the assistance he or she received from FEMA. Individuals filing a claim for refund for their secondary residence must certify the damage or destruction was the result of the Sevier County wildfires and provide a copy of their fire department report, insurance adjuster’s report, or other documentation to verify the secondary residence was damaged or destroyed during the Sevier County wildfires. A person can file only one claim for a primary residence and only one claim for a secondary residence.

A person should wait until he or she has made all purchases before filing a claim for refund. Receipts and invoices should be compiled and tracked so that all eligible items purchased after the date of the disaster from all retailers can be submitted at the same time. For more information about refunds and how to apply, please visit our website. You may also read the Department’s important notice about this topic here.

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws, as well as the collection of taxes and fees associated with those laws. The Department collects about 87 percent of total state revenue. During the 2017 fiscal year, it collected $13.9 billion in state taxes and fees, and more than $2.7 billion in taxes and fees for local governments.