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Tennessee Disaster Related Sales Tax Refunds

  • May 22, 2012 | Susan McLain

Tennessee Governor Bill Haslam signed House Bill 2889 (HB 2889)/Senate Bill 2701 (SB 2701) into law effective May 15, 2012. The bill states that a claimant is entitled “…to a refund of the state and local sales and use tax paid by the claimant to retailers as a result of the claimant’s purchases of major appliances, residential furniture, or residential building supplies that are used in the claimant’s primary residence to replace, repair, or restore such items that were damaged or destroyed in a federally declared natural disaster in this state occurring on or after January 1, 2012.”

Total amount that can be claimed for refund on any single residence is $2,500. Restrictions apply to amounts for the type of purchases as well. Sales price of a single piece of residential furniture or a major appliance cannot exceed $3,200 and an item of residential building supplies cannot exceed $500.

To Qualify

  • A claimant “…may file only one natural disaster claim for refund with the department of revenue.”
  • Claimant’s primary residence or items had to be “…damaged or destroyed in a federally declared natural disaster in this state occurring on or after January 1, 2012.”
  • Claimant must be “…receiving federal disaster assistance through FEMA for repair, replacement, or construction of the person’s primary residence that was damaged or destroyed as a result of a natural disaster occurring in Tennessee.”
  • Claim must be filed “…within one year from the date shown on the FEMA decision letter received by the claimant.”

The Department of Revenue Commissioner has the right to “…conduct audits or require the filing of additional information necessary to substantiate the amount of any refund due to the claimant.”

Records must continue to be maintained for three years from December 31, 2012. The bill is repealed on January 1, 2013.

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Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”