Taxes - As enacted, makes revisions to law relative to exemptions from sales and use tax for natural disaster claimants. - Amends TCA Title 67.

This bill amends Tennessee's tax laws to clarify how sales and use tax exemptions apply to individuals claiming damages from natural disasters. Specifically, it updates the legal language to allow the tax exemption to be signed by either the claimant or their authorized representative, such as a lawyer or family member. The change ensures that people affected by disasters can more easily access tax relief without needing to be physically present to sign official documents. This adjustment simplifies the administrative process for both taxpayers and tax authorities while maintaining the original intent of providing financial relief after natural events.