Natural Disaster Sales Tax Relief for Residents

How it works

The Tennessee Department of Revenue provides Natural Disaster Sales Tax Relief for residents after a qualifying natural disaster. The program is a refund of Tennessee state sales and use tax paid on eligible purchases used to replace or repair property damaged or destroyed in the disaster.

What the money covers

The page says the relief applies to items purchased to replace or repair a damaged residence, including:

• major appliances
• residential furniture
• building supplies

The home must be a primary residence in Tennessee that was damaged or destroyed by a natural disaster.

Amounts and limits

• The refund is capped at $2,500.
• It covers Tennessee sales and use tax paid on eligible items, not the full purchase price.
• This is a refund after purchase, not an upfront payment at the store.

How to apply

The page’s featured link and Revenue news materials indicate residents should first apply for and receive FEMA individual assistance related to the disaster before seeking the sales tax relief. The agency also advises keeping receipts and related paperwork.

Timing and deadlines

The page does not give a general open or close date. Availability depends on a specific natural disaster event and the related recovery process.

Important note

This program is a disaster recovery tax relief measure. It helps with repair and replacement costs after a loss, but it does not fund pre-disaster home hardening upgrades.