[djcullen]

Mark Your Calendar:
The next Sales Tax Holiday is
Friday, August 1 -
Sunday, August 3, 2008.

Clothing ($100 or less per item)
Examples of tax-free items during the holiday include:
• Belts
• Caps
• Coats
• Dresses
• Gloves
• Hats
• Hosiery
• Jackets
• Jeans
• Neckties
• Pants
• Scarves
• School
Uniforms
• Shirts
• Shoes
• Socks
• Sneakers
• Underwear
During the holiday, clothing with a purchase price of $100 or less per item is exempt from
sales tax. Clothing items costing more than $100 or any clothing purchased for use by a trade or
business is not exempt from tax. Items that are normally sold together, such as shoes, may not
be split to achieve the $100 threshold. Additionally, there is no requirement that purchases
be made only for students. If an item is tax exempt, anyone may make the purchase tax–free.
Exempt clothing is defined as human wearing apparel for general use. It does not include
accessories such as jewelry or bags or sports and recreational equipment like baseball gloves.
For layaway sales, qualified clothing is exempt when final payments are made by customers on
items previously placed on layaway. When customers put clothing items on layaway during the
holiday period, they will also be tax-exempt when final payment and delivery is made after the
exemption period.
For more information, please contact the Tennessee Department of Revenue online at
2008 Sales Tax Holiday or at www.Tennessee.gov/Revenue.
E-mail: salestax.holiday@state.tn.us
Telephone: (800) 342-1003 7 a.m. – 5 p.m., CST, Monday through Friday
Tennessee’s 2008
Sales Tax Holiday
2008 Sales Tax Holiday
Sales Tax Holidays begin on the first Friday in August each year at
12:01 a.m. and end at 11:59 p.m. the following Sunday.

School Supplies ($100 or less per item)
Examples of tax-free items during the holiday include:
School Supplies
• Binders
• Book
Bags/Backpacks
• Calculators
• Chalk
• Crayons
• Erasers
• Folders
• Glue
• Lunch Boxes
• Notebooks
• Paper
• Pens
• Pencils
• Rulers
• Scissors
• Tape
School Art Supplies
• Clay and Glazes
• Paints
• Paintbrushes
• Sketch and
Drawing Pads
• Watercolors
During the holiday, school supplies (including school art supplies) with a purchase price of
$100 or less per item are exempt from sales tax. School supplies individually priced at more
than $100 or items purchased for use by a trade or business are not exempt from tax. Items that
are normally sold together may not be split to achieve the $100 threshold. Under these special
holiday laws, there is no requirement that purchases be made only for students. If an item is tax
exempt, anyone may make the purchase tax–free.
School supplies are defined as items used by a student in a course of study. Specifically
excluded are items such as instructional material, including reference books and school computer
supplies (compact discs, printers, and printer ink).
Tennessee’s 2008
Sales Tax Holiday
2008 Sales Tax Holiday
Sales Tax Holidays begin on the first Friday in August each year at
12:01 a.m. and end at 11:59 p.m. the following Sunday.
For more information, please contact the Tennessee Department of Revenue online at
2008 Sales Tax Holiday or at www.Tennessee.gov/Revenue.
E-mail: salestax.holiday@state.tn.us
Telephone: (800) 342-1003 7 a.m. – 5 p.m., CST, Monday through Friday


Computers ($1,500 or less)
During these holidays, computers with a purchase price of $1,500 or less, not for use in a
trade or business, are exempt from tax. Laptop computers, if priced at $1,500 or less, also
qualify. Additionally, there is no requirement that purchases be made only for students. If an item
is tax exempt, anyone may make the purchase tax–free.
For purposes of this exemption, a computer is defined as a central processing unit (CPU), along
with various other components including monitor, keyboard, mouse, cables to connect
components, and preloaded software. While the CPU may be purchased separately, other items
must be part of a bundled computer package in order to be eligible. Software beyond what is
preloaded with the computer package is not exempt from tax.
The following items are not exempt from tax:
• Computer parts, such as 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 diskette and compact disks
• Handheld electronic schedulers
• Personal digital assistants (PDAs)
• Video game consoles
• Computer printers and supplies for printers, such as paper and ink
When a customer orders a computer during this period for later receipt, tax exemption is still
allowed as long as the customer does not request delayed shipment. Backlogs and backorders
outside the buyer's control are still tax-free. For layaway sales, qualified computer purchases are
exempt when final payments are made during the holiday by customers on items previously
placed on layaway. When customers put computers on layaway during the holiday period, they
will also be tax-exempt when final payment and delivery is made after the exemption period.
Tennessee’s 2008
Sales Tax Holiday
2008 Sales Tax Holiday
Sales Tax Holidays begin on the first Friday in August each year at
12:01 a.m. and end at 11:59 p.m. the following Sunday.
For more information, please contact the Tennessee Department of Revenue online
at 2008 Sales Tax Holiday or at www.Tennessee.gov/Revenue.
E-mail: salestax.holiday@state.tn.us
Telephone: (800) 342-1003 7 a.m. – 5 p.m., CST, Monday through Friday

[diffspoiled]

oh goody!!! time for a road trip. I live in north AL
Jacqueline

[djcullen]

Next weekend