Amends TCA Title 4; Title 9; Title 12; Title 54; Title 55 and Title 67.

Tennessee SB2475 requires the commissioner of revenue to provide an annual report to the General Assembly, starting July 1, 2027, detailing the amount of sales and use tax refunds issued for purchases of major appliances, residential furniture, and residential building supplies to individuals receiving federal disaster assistance. This bill affects individuals who qualify for federal disaster assistance and the reporting obligations of the Department of Revenue. The key provision is the establishment of a reporting requirement focused on specific tax refunds related to disaster relief.