Natural Disaster Sales Tax Refund

How it works

Tennessee’s Department of Revenue says eligible residents can claim a refund of Tennessee sales and use tax paid on certain items bought to replace or repair property damaged or destroyed in a natural disaster. The refund is available only after the homeowner first applies for and receives FEMA individual assistance.

What the money covers

The official notice says eligible items include major appliances, residential furniture, and residential building supplies purchased to replace or repair a damaged primary home. The program is for disaster recovery, not pre-disaster home hardening.

Amounts and matching

The refund is capped at $2,500. The state notice also says the refund applies to Tennessee sales tax paid on eligible purchases, but it does not give any matching requirement.

How to apply

The homeowner must first receive FEMA individual assistance, then save receipts and other paperwork, and file a claim after completing all purchases.

Timing and deadlines

The page says taxpayers should wait until after they have made all purchases before filing a claim. It does not state a fixed program open/close date on the page itself.