What’s Exempt During the Tennessee Sales Tax Holiday

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Tennessee’s traditional sales tax holiday on clothing, school supplies and computers has begun. The sale began at 12:01 a.m. on Friday, July 28, 2023, and ends at 11:59 p.m. on Sunday, July 30, 2023.

Certain restrictions apply. Items sold online are also eligible. Items must be purchased for personal use, not for business or trade.

The list of tax-exempt items is expansive. Items include:
For a full list of exempt items, click here.

  • General apparel that costs $100 or less per item, such as shirts, pants, socks, shoes, dresses, etc.
  • School supplies with a purchase price of $100 or less per item, such as binders, backpacks, crayons, paper, pens, pencils, and rulers,
  • Art supplies with a purchase price of $100 or less per item, such as glazes, clay, paints, drawing pads, and artist paintbrushes
  • Computers for personal use with a purchase price of $1,500 or less
  • Laptop computers, if priced at $1,500 or less, also qualify as well as tablet computers
  • Baby items, such as baby clothes, diapers, baby receiving blankets
  • Aerobic clothing
  • Bathing suits
  • Costumes
  • Suits, Slacks, Jackets & Sports Coats
  • Sleepwear
  • Running Shoes (without cleats)
  • Religious Clothing
  • Raincoats, Rain Hats & Ponchos

For a full list of exempt items, click here. For a full list of items not exempt, click here.

Tennessee’s General Assembly also approved a three-month grocery tax holiday on food & food ingredients which begins at 12:01 a.m. on Tuesday, August 1, 2023, and ends at 11:59 p.m. on Tuesday, October 31, 2023.

Sales of prepared food, dietary supplements, candy, alcoholic beverages, and tobacco are not included in items exempt during this period.

“Food and food ingredients are defined as liquid, concentrated, solid, frozen, dried, or dehydrated substances that are sold to be ingested or chewed by humans and are consumed for their taste or nutritional value. Food and food ingredients do not include alcoholic beverages, tobacco, candy, or dietary supplements,” according to tn.gov.