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TENNESSEE (WATE) — For 2021, the state of Tennessee will hold three sales tax holidays, as the state’s General Assembly approved two additional holidays on top of the traditional sales tax holiday for clothing, school supplies, and computers.

The state’s traditional sales tax holiday will begin at 12:01 a.m. on July 30 and will end at 11:59 p.m. on August 1. This holiday is focused on clothing, school supplies, and computers.



  • General apparel that costs $100 or less per item, such as shirts, pants, socks, shoes, dresses, etc.

Not exempt:

  • Apparel items priced at more than $100
  • Items sold together, such as shoes, cannot be split up to stay beneath the $100 maximum
  • Items such as jewelry, handbags, or sports and recreational equipment

School supplies


  • School and art supplies with a purchase price of $100 or less per item, such as binders, backpacks, crayons, paper, pens, pencils, and rulers, and art supplies such as glazes, clay, paints, drawing pads, and artist paintbrushes

Not exempt:

  • School and art supplies individually priced at more than $100
  • Items that are normally sold together cannot be split up to stay beneath the $100 maximum



  • 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

Not exempt: 

  • Storage media, like flash drives and compact discs
  • Individually purchased software
  • Printer supplies
  • Household appliances

The sales tax holidays focusing on food, food ingredients, and prepared food will also begin on July 30 at 12:01 a.m. It will end at 11:59 p.m. on August 5.

Food and food ingredients

Food and food ingredients are defined as a 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, dietary supplements, or prepared food.

Prepared food

A food item qualifies as prepared food if it:

  • Is sold in a heated state or heated by the seller,
  • Contains two or more food ingredients mixed together by the seller for sale as a single item; or
  • Is sold with eating utensils, such as plates, knives, forks, spoons, glasses, cups, napkins, or straws provided by the vendor.

Prepared food does not include food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the Food and Drug Administration to prevent foodborne illnesses.

The other approved sales tax holiday will focus on gun safes and safety devices. This will begin on July 1 at 12:01 a.m. and end on June 30, 2022, at 11:59 p.m.

Gun safe

  •  A locking container or other enclosure equipped with a padlock, key lock, combination lock, or other locking device that is designed and intended for the secure storage of one or more firearms.

Gun safety device

  • Any integral device to be equipped or installed on a firearm that permits the user to program the firearm to operate only for specified persons designated by the user through computerized locking devices or other means integral to and permanently part of the firearm.