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 tax law to clarify how sales and use tax exemptions apply to individuals who have filed claims for natural disaster relief. Specifically, it updates the legal language to allow a tax exemption claim to be signed either by the claimant or by an authorized representative acting on their behalf. The change ensures that people who cannot sign documents themselves can still receive tax relief through a designated agent without facing additional administrative hurdles.