Tennessee Department of Revenue
December 2016 – Notice #16-11
People Receiving Disaster Relief from FEMA May Receive a Sales Tax Refund on Purchases of Certain Items.
Individuals who receive disaster assistance from Federal Emergency Management Agency (FEMA) as a result of the Sevier County fires can receive a refund for Tennessee sales tax paid on certain items. Items eligible for the sales tax refund include major appliances and residential furniture (purchased to replace damaged or destroyed items used in the individual’s primary residence) and residential building supplies (used for the purposes of restoration, repair, replacement, or rebuilding the individual’s primary residence).