Taxes - As introduced, requires the commissioner of revenue to report to the general assembly on an annual basis, beginning July 1, 2027, the amount of sales and use tax refunds on purchases of major appliances, residential furniture, and residential building supplies issued to persons receiving federal disaster assistance. - Amends TCA Title 4; Title 9; Title 12; Title 54; Title 55 and Title 67.

HB 2357 requires Tennessee's Commissioner of Revenue to annually report to the General Assembly, starting July 1, 2027, the total amount of sales and use tax refunds issued for major appliances, residential furniture, and building supplies to individuals who received federal disaster assistance. The bill does not change refund eligibility or amounts but mandates this specific tracking. It affects state reporting procedures and provides transparency on how disaster-related tax refunds are distributed. The requirement applies to existing refund processes under Tennessee tax law, as amended by this bill.