Tennessee Department of Revenue outlines sales-tax refund process for natural-disaster survivors

NASHVILLE — Staff from the Tennessee Department of Revenue explained the state’s process for claiming sales-tax refunds tied to natural-disaster damage during a Sept. 30 webinar aimed at residents affected by storms, flooding and other emergencies.

Katie (presenter, Taxpayer Services, Tennessee Department of Revenue) said the refunds cover sales tax paid on tangible items residents buy to repair or replace household property damaged by a declared natural disaster and that the guidance in the presentation is “current as of 09/30/2025.” She noted that “there were $730,000,000 passed in natural disaster relief funding during the 2025 session,” describing a mix of special-session and regular-session appropriations.

The refund program is available to Tennessee residents who received financial assistance from the Federal Emergency Management Agency for repair, replacement or construction of a primary residence damaged by a natural disaster, department staff said. Department manager Billy Trout (manager, Taxpayer Services Education Section, Tennessee Department of Revenue) and Ben Blackwell (Audit Division, Tennessee Department of Revenue) answered technical questions about eligibility and…