SB1824/HB2074 (2024) expands the natural disaster sales tax refund available to individuals whose primary residence was damaged or destroyed as a result of the Morgan County tornadoes that occurred during April 1, 2024, to April 3, 2024.
An individual may file one claim for refund for sales tax paid on major appliances and residential furniture purchased to replace damaged or destroyed items used in the individual’s primary residence, and for sales tax paid on the purchase of building supplies used to restore, repair, replace, or rebuild the individual’s primary residence due to the natural disaster. For more information, read important notice #24-06.
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