For those making purchases in Montgomery County, this means a savings of 9.5 percent on purchases that meet the tax free requirements.

What’s Tax-Free?
Tax-free items include clothing with a price of $100.00 or less per item, school and school art supplies with a price of $100.00 or less per item and computers with a price of $1,500 or less. These items are exempt from state and local sales tax in Tennessee during the holiday. Local governments are held harmless and are reimbursed lost sales tax revenues by the state.

Who Can Participate?
Any individual can make a tax-free purchase during the holiday. However, items purchased for use by a trade or business are not exempt.

Can I Order by Mail, Telephone, E-Mail or Internet?
The holiday also includes purchases of qualified items sold via mail, telephone, e-mail or Internet if the customer orders and pays for the item and the retailer accepts the order during the holiday for immediate shipment, even if delivery is made after the exemption period.

What if the Item is Backlogged or on Backorder?
If a customer wishes to order a certain tax-free item during the holiday and it is not in stock, the item remains tax-free upon delivery. In other words, backlogs and backorders outside the buyer’s control will not affect the exempt status of tax-free items. Intentionally delayed sales are taxable.

What if I Want to Place an Item on Layaway or Pay for an Item That is Currently On Layaway?
Qualified items previously placed on layaway are exempt when the final payment is made during the holiday. Items are also exempt if placed on layaway during the holiday and the final payment is made after the exemption period.

When Did Sales Tax Holidays Start in Tennessee?
Tennessee Code Annotated 67-6-393 established annual sales tax holidays in Tennessee in 2006. The first Sales Tax Holiday was August 4th-6th, 2006, saving Tennesseans about $15 million. Since then, Tennesseans have enjoyed $8 to $10 million in tax savings each holiday.

Clothing ($100.00 or less)

Tax-Free Items Include:

Items Subject to Sales Tax Include:

Clothing Accessories: Belt Buckles (sold separately), Briefcases, Cosmetics,
Hair Notions, Handbags, Jewelry, Patches and Emblems (sold separately), Sewing Equipment and Supplies, Sewing Materials, Sunglasses, Umbrellas, Wallets, and Watches.

Protective Equipment: Breathing Masks, Face Shields, Hard Hats, Hearing Protectors, Helmets, Paint or Dust Respirators, Protective Gloves and Welder’s Gloves, Safety Glasses and Goggles, and Tool Belts.

Sports or Recreational Equipment: Ballet or Tap Shoes, Cleated or Spiked Athletic Shoes, Gloves (Baseball, Boxing, Golf), Goggles, Hand and Elbow Guards, Life Preservers and Vests, Mouth Guards, Roller and Ice Skates, Shin Guards, Shoulder Pads, Ski Boots, and Wet Suits and Fins.

School & Art Supplies ($100.00 or less)

Tax-Free Items Include:

Items Subject to Sales Tax Include:

School Computer Supplies: Compact Disks, Computer Printers, Computer Storage Media, Diskettes, Handheld Electronic Schedulers, Personal Digital Assistants, and Printer Supplies including Paper and Ink.

Note: Textbooks and Workbooks are always exempt from sales tax.

Computers ($1,500 or less)

Tax-Free Items Include:

• Computers with a purchase price of $1,500 or less, not for use in a trade or
  business, are exempt from sales tax.
• A computer is a central processing unit (CPU) that includes a monitor, keyboard, mouse, speakers, cables to connect components, and preloaded software.

Items Subject to Sales Tax Include:

Computer parts: Monitors, Keyboards, Speakers, and Scanners when not sold in conjunction with a CPU. Individually purchased Software, or other software not part of a preloaded software package on the initial purchase of a computer.

Storage Media: such as Diskettes and Compact disks. Handheld Electronic Schedulers, Personal Digital Assistants (PDAs) and Video Game Consoles, Computer Printers, and Printer Supplies including Paper and Ink.

For More Information

Please contact the Tennessee Department of Revenue.

Online: www.tntaxholiday.com or www.TN.gov/Revenue
E-mail: salestax.holiday@TN.gov
Telephone: 800.342.1003
Monday – Friday, 7:00am – 5:00pm, Central Time.

Yonkers, NY – Springtime means out with the old and in with the new. But for those living with cluttered garages, basements, and closets, cleaning up can be a hassle. What should people do with their old kid’s clothes, ancient tube TVs and beat up couches?

Consumer Reports offers a quick and easy guide on how to get rid of practically anything in its March issue available on newsstands on February 8th, 2011 and on online at www.ConsumerReports.org.

Long gone are the days of dumping everything into the trash and out on the curb. Consumers can make the most out of their old stuff using resources like their local thrift store and online services like Craig’s List. If the items aren’t in working condition, there are ways to dispose of them responsibly.

Here’s a rundown of some of the most creative ways to get rid of unwanted items:

• Electronics. Log on to www.ecoqsuid.com to check out options for reselling or recycling old gadgets. Or try selling on eBay; somebody somewhere might be looking for an older model or its components. Best Buy also recycles gear. The stores accept computers, TVs, and more, event when items were not purchased there. Office Depot and Staples also recycle.
• Toys and stuffed animals. After the kids have grown, many parents have bags full of toys. Before donating or selling items, go to www.recalls.govto make sure they have not been recalled in recent years. Standards are tougher now than even a few years ago. For like-new stuffed animals, donate to Beanies for Baghdad, an organization that sends items to armed service units in war-torn areas and they distribute them to children. LovingHugs.org sends soft stuffed animals to children in war zones, refugee camps, orphanages, medical facilities, and elsewhere.
• Mattresses. If a retailer offers to take away the old mattress with purchase of a new one, try to find out what happens to it. Some retailers dismantle the mattress and recycle its components, and some don’t. If it’s in good condition, offer it to shelters for the homeless or battered women, or the Salvation Army. Hauling the mattress to the curb for regular trash pickup is a last resort, but if it’s the only option, check with the sanitation department. Some communities require mattresses to be wrapped in heavy plastic and sturdy tape to seal in any bugs.
• Paint. Put those buckets of old paint to good use by asking around at local charities, religious organizations, or high school or college drama departments whether they can use it. Note that paints made before 1978 might contain lead, and those made before 1991 could have mercury. Some communities collect paint for reuse, but if there are no takers, call a local municipal recycling center or find a recycler at www.earth911.com.
• Telemarketers. Limit those annoying sales calls during dinner. To register for the National Do Not Call Registry, go to www.donotcall.govor call 888-382-1222. If you ask a company to remove your name from its call list, it must do so.

If the items are well used

Even items that seem useless can be recycled into something practical for someone else.

Try these tips for stuff that’s past its prime:

• Toys. Ask a local animal shelter if they can use old stuffed animals to comfort puppies.
• Clothing. At Goodwill, if they can’t repair clothes for sale, they’ll recycle old clothing scraps into industrial wipes for industrial buyers.
• Cars. Nonprofit groups like Goodwill Industries and Habitat for Humanity accept vehicles; many don’t care whether they run or not.
• Linens. Goodwill and Salvation Army thrift stores accept towels, sheets, curtains, and such. To donate well-worn towels, call a local animal shelter. Often they take them to use for pet bedding and/or cleanup rags.
• Furniture. Ask the trash collector about curbside pickup. Haul it to the curb a day early and put a “free” sign on it, in case someone might want it.

Stuck with even more old stuff? The full story, online at www.ConsumerReports.org and in the March issue of Consumer Reports on newsstands February 8th, 2011, is packed with ways to sell and recycle old items including bicycles, appliances, books, and financial papers.

“The annual Sales Tax Holiday was designed with Tennessee families in mind,” said Governor Phil Bredesen. “The holiday provides much needed savings for all Tennessee shoppers and prepares children for success by making sure they start the first day of school properly equipped with items they need.”

The holiday begins Friday, August 6th at 12:01am and ends Sunday, August 8th at 11:59pm. During the designated three-day weekend, consumers will not pay state or local sales tax on select clothing with a price of $100.00 or less per item, school and art supplies with a price of $100.00 or less per item, and computers with a price of $1,500 or less.

“Last year’s tax-free weekend was extremely successful in giving back to Tennesseans, providing nearly $8 million in tax savings to Tennessee families,” said Revenue Commissioner Reagan Farr. “We are hopeful that all Tennessee shoppers will enjoy the immediate relief of the 2010 Sales Tax Holiday.”

Please visit the Sales Tax Holiday Web site at www.tntaxholiday.com to learn more about the items exempt from sales tax. The Tennessee Department of Revenue also assists consumers via e-mail, Salestax.Holiday@TN.gov, and through its toll-free statewide telephone hot line, (800) 342-1003. Staff is available to answer questions Monday through Friday 7:00am to 5:00pm Central Time. (Out-of-state and Nashville-area callers, please dial (615) 253-0600.)

In a continued effort to promote Tennessee’s sales tax holiday, the Department of Revenue has launched a new dedicated facebook page at www.facebook.com/TNTaxHoliday.

Examples of exempt items include:

• Clothing: Shirts, dresses, pants, coats, gloves and mittens, hats and caps, hosiery, neckties, belts, sneakers, shoes, uniforms whether athletic or non-athletic and scarves
• School Supplies: Binders, book bags, calculators, tape, chalk, crayons, erasers, folders, glue, pens, pencils, lunch boxes, notebooks, paper, rulers and scissors
• Art Supplies: Clay and glazes; acrylic, tempera and oil paints; paintbrushes for artwork; sketch and drawing pads; and watercolors
• Computers: Central processing unit (CPU), along with various other components including monitor, keyboard, mouse, cables to connect components and preloaded software (Note: While the CPU may be purchased separately, other items must be part of a bundled computer package in order to be eligible.) iPad’s are eligible for tax exemption, video games and consoles are not.

About the Tennessee Department of Revenue

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws established by the legislature and the collection of taxes and fees associated with those laws. The Department of Revenue collects approximately 92 percent of total state tax revenue. During the 2009-2010 fiscal year, the department collected $10.2 billion in state taxes and fees. In addition to collecting state taxes, $1.9 billion of local sales tax was collected by the department for local governments during the 2009-2010 fiscal year. Besides collecting taxes, the department enforces the revenue laws fairly and impartially in an effort to encourage voluntary taxpayer compliance. The department also apportions revenue collections for distribution to the various state funds and local units of government. To learn more about the department, log on to www.TN.gov/revenue.

The holiday begins Friday, August 7 at 12:01 a.m. and ends Sunday, August 9 at 11:59 p.m. During the designated three-day weekend, consumers will not pay state or local sales tax on select clothing with a price of $100 or less per item, school and art supplies with a price of $100 or less per item, and computers with a price of $1,500 or less. Visit www.tntaxholiday.com for more information on the holiday.

“All Tennesseans can use this weekend as an opportunity to save money on back-to-school items and other needed purchases,” said Revenue Commissioner Reagan Farr. “Shoppers have the chance to save nearly 10 percent on all purchases, something that many families need right now.”

AugTaxHoliday.mp3

Please visit www.tntaxholiday.com to learn more about the items exempt from sales tax. The Tennessee Department of Revenue also assists consumers via e-mail, Salestax.Holiday@TN.gov, and through its toll-free statewide telephone hot line, (800) 342-1003. Staff is available to answer questions Monday through Friday 7 a.m. to 5 p.m. Central Time. (Out-of-state and Nashville-area callers, please dial (615) 253-0600.)

Examples of exempt items include:

• Clothing: Shirts, dresses, pants, coats, gloves and mittens, hats and caps, hosiery, neckties, belts, sneakers, shoes, uniforms whether athletic or non-athletic and scarves
• School Supplies: Binders, book bags, calculators, tape, chalk, crayons, erasers, folders, glue, pens, pencils, lunch boxes, notebooks, paper, rulers and scissors
• Art Supplies: Clay and glazes; acrylic, tempera and oil paints; paintbrushes for artwork; sketch and drawing pads; and watercolors
• Computers: Central processing unit (CPU), along with various other components including monitor, keyboard, mouse, cables to connect components and preloaded software (Note: While the CPU may be purchased separately, other items must be part of a bundled computer package in order to be eligible.)

About the Tennessee Department of Revenue

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws established by the legislature and the collection of taxes and fees associated with those laws. The Department of Revenue collects approximately 92 percent of total state tax revenue. During the 2008-2009 fiscal year, the department collected $10.2 billion in state taxes and fees. In addition to collecting state taxes, $1.9 billion of local sales tax was collected by the department for local governments during the 2008-2009 fiscal year. Besides collecting taxes, the department enforces the revenue laws fairly and impartially in an effort to encourage voluntary taxpayer compliance. The department also apportions revenue collections for distribution to the various state funds and local units of government. To learn more about the department, log on to www.TN.gov/revenue.