Sevier County residents affected by the 2016 wildfires can get larger sales tax refunds, according to the Tennessee Department of Revenue.
Legislation was recently passed allowing the refunds to apply on certain items purchased for a secondary home, as well as a resident’s primary home.
Individuals whose primary or secondary residence was damaged or destroyed as a result of the Sevier County wildfires 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 sales tax refund include major appliances, 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 verifying the assistance he or she received from FEMA.
Individuals filing a claim for refund for their secondary residence must show the damage or destruction was the result of the Sevier County wildfires. People will need to 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, according to the Department of Revenue.
“During the legislative session, the General Assembly recognized that those devastated by the wildfires needed more assistance than what the law provided,” Revenue Commissioner David Gerregano said. “We want to make those affected aware that they have an opportunity to get even greater tax relief.”
