As previously reported (TAXDAY, 2017/01/05, S.32), Sevier County residents whose primary and/or secondary residence was damaged or destroyed as a result of the wildfires that occurred during November 28 through December 9, 2017, can receive a refund for Tennessee sales tax paid on certain items for their residences. The maximum refund available to any one residence is $3,500. Items that qualify for the refund include major appliances, and furniture and building supplies used to restore, repair, or rebuild a person’s primary or secondary residence. A person filing a claim for a refund for his or her primary residence must include documentation that verifies the assistance he or she received from FEMA. Individuals who file a claim for refund for their secondary residence must certify the damage or destruction was the result of the Sevier County wildfires and provide a copy of their fire department report, insurance adjuster’s report, or other documentation to verify the secondary residence was damaged or destroyed during the Sevier County wildfires. A person can file only one claim for a primary residence and only one claim for a secondary residence. For more information, taxpayers may visit the website of the Tennessee Department of Revenue at: http://tn.gov/revenue/article/sales-tax-relief-for-sevier-county-residents.
Press Release, Tennessee Department of Revenue, June 9, 2017