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Sales tax holiday approaches

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Sales tax-free items include clothing up to $100 per item such as belts, caps, coats, dresses, gloves, hats, jackets, jeans, school uniforms, shirts, socks, shoes and underwear. Exempt clothing is defined as human-wearing apparel for general use.

It does not include accessories such as jewelry, bags, sports or recreational equipment like baseball gloves.

School supplies are also tax-free and can include binders, backpacks, calculators, chalk, crayons, erasers, folders, lunch boxes, paper, pens, pencils, rules, paintbrushes and other art supplies.

Specifically excluded items are instructional material, including reference books and school computer supplies like compact discs, printers and printer ink.

Computers with a purchase price of $1,500 or less are sales tax-free. The price applies to either a desktop or a laptop computer.

Any individual can make a tax-free purchase during the holiday. 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.

For a complete listing of items eligible for purchase without paying the sales tax, visit You may also visit or email, or call (800) 342-1003 from 7 a.m. until 5 p.m., through Friday.

The first Sales Tax Holiday in Tennessee was Aug. 4-6, 2006, saving Tennesseans about $15 million.

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