Post-Storm Guidance for Middle TN Businesses

Date: January 29, 2024

Important information for businesses affected by the Dec. 9 tornadoes

Updated on Jan. 29, 2024

On Dec. 9, several Middle Tennessee communities were severely impacted by tornadoes and high winds. We will post updates on relief efforts for businesses to this page as we receive them. If you have any needs or questions about relief efforts, please contact State Director Jim Brown at [email protected] or call 615-874-5288.

Tax Deadline Extensions

The Department of Revenue is extending the franchise and excise tax filing and payment deadlines to June 17, 2024, for businesses impacted by the December 2023 storms. This extension will automatically apply to any businesses in the designated disaster area, which currently includes Davidson, Dickson, Montgomery, and Sumner counties, but taxpayers located in areas later designated as disaster areas will automatically receive the same filing and payment extension.

The department will approve, on a case-by-case basis, extensions for other types of taxes for taxpayers impacted by these storms. Requests should include the business name, entity ID or Tennessee account number, business location, and a brief description of the loss. Affected taxpayers may email requests to [email protected].

More information is available in this important notice.

Sales Tax Refunds on Home Appliances, Furniture, and Building Supplies

In addition, Tennessee residents impacted by these storms are potentially eligible for sales tax refunds on home appliances, home furniture, and home building supplies.

To be eligible for this refund, residents must be receiving financial assistance from the Federal Emergency Management Agency (FEMA) for the repair, replacement, or construction of their primary home that was damaged or destroyed in the natural disaster.

To receive a refund, the taxpayer must file a claim with the Department of Revenue. Taxpayers may file a claim up to a year from the date on the FEMA decision letter. Here is what to know when filing a claim:

  • Eligible items are major appliances purchased for $3,200 or less, residential furniture purchased for $3,200 or less, and residential building supplies purchased for $500 or less. The maximum amount of refund available to any one residence is $2,500.
  • A person may only file ONE claim for a primary residence. The claim should include all Tennessee sales and use tax paid, up to $2,500, to all retailers for any eligible items. Receipts and invoices should be compiled and tracked so that all eligible items purchased after the date of the disaster from all retailers can be submitted at the same time.

For a step-by-step guide on filing a sales tax refund claim, and for answers to frequently asked questions, visit this website.

Disaster Declaration

On Thursday, Dec. 13, Gov. Bill Lee announced approval of his request for an Expedited Major Disaster Declaration, making recovery assistance available to four counties impacted by tornadoes and severe storms on Dec. 9.

The counties named in the Expedited Major Disaster Declaration are Dickson, Davidson, Montgomery, and Sumner. The disaster declaration includes FEMA’s Individual Assistance (IA) Program, Hazard Mitigation Grant Program, and Direct Federal Assistance.

FEMA Supporting Tennessee Following Tornadoes

EMA Region 4’s office in Atlanta is actively coordinating with the Tennessee Emergency Management Agency following weekend tornadoes that went through portions of middle Tennessee.

FEMA Region 4 will deploy an Incident Management Assistance Team to the Tennessee Emergency Operations Center in Nashville on Tuesday, Dec. 12, to help coordinate federal assistance that may be necessary to help tornado survivors as they begin their recovery efforts.

Shelters remain open for anyone whose home was destroyed or damaged. To search for shelters nearby, text SHELTER and the ZIP code to 43362 (e.g. Shelter 12345).

Survivors should follow the guidance of local officials when returning home and take precautions beginning clean up. Visit for ways to stay safe and recover from a disaster.

State and local officials are conducting damage assessments, and request that anyone who wishes to volunteer, to do so through Volunteer Tennessee. If survivors need assistance cleaning up, they should call the state’s home clean-up hotline at 615-488-1875.

Additional information about volunteering or donating may be found on the Tennessee Voluntary Organizations Active in Disaster website.

Applying For a FEMA Loan

Tennessee homeowners and renters in Davidson, Dickson, Montgomery and Sumner counties who had uninsured damage or losses caused by the severe storms on Dec. 9, 2023, may apply for FEMA disaster assistance. FEMA may be able to help with temporary lodging, basic home repair costs or other disaster-caused needs.

There are several ways to apply. Go online to, call 800-621-3362 from 6 a.m. to 10 p.m. Central Time, or use the FEMA mobile app. If you use a relay service such as Video Relay Service (VRS), captioned telephone service or others, give FEMA your number for that service. When you apply for assistance, please have the following information ready:

▪ A current phone number where you can be contacted.
▪ Your address at the time of the disaster and the address where you are now staying.
▪ Your Social Security number.
▪ A general list of damage and losses.
▪ Banking information if you choose direct deposit.
▪ If insured, the policy number or the agent and/or the company name.

Residents with homeowners, renters or flood insurance should file a claim as soon as possible. FEMA cannot duplicate benefits for losses covered by insurance. If the policy does not cover all disaster expenses, policyholders may be eligible for federal assistance. Take photos to document damage and begin cleanup and repairs to prevent further damage. Remember to keep receipts from all purchases related to the cleanup and repair. For an accessible video on how to apply for assistance go to, Three Ways to Apply for FEMA Disaster Assistance.

Contact FEMA

If you have any questions, please contact FEMA Region 4 External Affairs at [email protected].

Follow FEMA on social media at: @FEMARegion4FEMA Blog on, @FEMA or @FEMAEspanol on Twitter, FEMA or FEMA Espanol on Facebook, @FEMA on Instagram, and via FEMA YouTube channel. Also, follow Administrator Deanne Criswell on Twitter @FEMA_Deanne.

Related Content: Small Business News | Tennessee

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