TN SB1919

Creates a sales and use tax exemption for teachers employed by Tennessee local education agencies or public charter schools on school supplies, art supplies, and instructional materials priced at $100 or less per item

Excludes clothing, computers, computer software, video game consoles, and items for personal use outside the classroom or for trade/business purposes from the exemption

Defines eligible "teacher" as a state-licensed educator who spends 50% or more of their job time instructing students; excludes administrators, supervisors, and support personnel who spend less than 50% of time teaching

Requires teachers to apply to the commissioner of revenue with proof of employment and obtain a sales tax exemption certificate to present to retailers at purchase

Takes effect July 1, 2026