Bill > SB1919

This bill exempts certain school supplies and instructional materials from Tennessee's sales and use tax when purchased by teachers employed by local education agencies (LEAs) or public charter schools. Specifically, school supplies, school art supplies, and school instructional materials, each with a sales price of $100 or less per item, are eligible for this exemption. However, the exemption does not apply to clothing, computers, computer software, video game consoles, or any items intended for personal use outside the classroom or for use in a trade or business. Retailers making these exempt sales must report the amounts to the commissioner of revenue. The bill also outlines how discounts and coupons affect the sales price threshold and clarifies that items normally sold as a single unit cannot be broken down to qualify for the exemption. To utilize this exemption, teachers must apply to the commissioner of revenue for an exemption certificate, proving their employment and that at least 50% of their job involves instructing students. This certificate must then be provided to retailers, who will keep a copy for their records. The definition of "teacher" for this exemption excludes individuals who spend less than 50% of their time instructing students, even if they hold a teaching license. This act is set to take effect on July 1, 2026.

Education

https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=SB1919&ga=114