Taxes, Exemption and Credits - As introduced, exempts certain school supplies and instructional materials from the sales and use tax if sold to a teacher employed by a local education agency or public charter school. - Amends TCA Title 67, Chapter 6.

SB 1919 exempts Tennessee teachers employed by public schools or charter schools from paying sales tax on school supplies, art supplies, and instructional materials priced at $100 or less per item. Teachers must obtain a state-issued exemption certificate by providing proof of employment and confirming they spend at least 50% of their time teaching. The exemption excludes computers, software, video game consoles, clothing, and items for personal use outside the classroom. Retailers must report these tax-exempt sales on their returns and retain records of the exemption certificates.