Tennessee Sales Tax Rate Table
Tennessee statewide sales tax rate: 7.00%. Local governments in Tennessee may add their own sales tax on top of the state rate, so the total rate you charge depends on the address of the sale. Combined state and local rates average about 9.61%. Tennessee’s sales tax is administered by the Tennessee Department of Revenue.
Rates reviewed August 2026. State rates reflect statutory rates in effect as of July 1, 2026. Local rates change frequently — always confirm the rate for the exact delivery address before you file.
Tennessee Sales Tax Rates at a Glance
| Statewide sales tax rate | 7.00% |
|---|---|
| Local sales taxes | Yes — up to 2.75% additional |
| Average local rate | 2.61% |
| Average combined rate | 9.61% |
| Administered by | Tennessee Department of Revenue |
| Registration document | Tennessee Sales and Use Tax Certificate of Registration |
| Rate data reviewed | August 2026 |
How Local Sales Tax Works in Tennessee
Tennessee combines one of the highest state rates with county and city local taxes of up to 2.75%, giving the second highest average combined rate in the country. Tennessee also applies a single article cap, so the local portion only applies to the first portion of the price of a single item.
Which Tennessee Rate Should You Charge?
Tennessee generally sources in-state retail sales to the seller’s location, while goods shipped to a Tennessee customer are sourced to the delivery address. The local rate and the single article cap follow that same location.
What Tennessee Taxes — and What It Doesn’t
Groceries for home consumption are taxed at a reduced state rate rather than exempted, and local rates still apply. Prescription drugs are exempt. Tennessee has no personal income tax, which is part of why the sales tax rate sits so high.
Look Up an Exact Tennessee Sales Tax Rate
Publishing a fixed list of every Tennessee city and county rate would be out of date within weeks, so we do not reproduce one here. The Department of Revenue publishes a local tax rate table by county and city and an address-based rate lookup. Open the official Tennessee Department of Revenue website at www.tn.gov/revenue and use its rate lookup for the exact delivery address.
Registering to Collect Sales Tax in Tennessee
Before you can legally charge Tennessee sales tax you need to be registered with the Tennessee Department of Revenue and hold a Tennessee Sales and Use Tax Certificate of Registration. Our sales tax application service files the paperwork for you. See the Tennessee sales tax application page for what Tennessee asks for. The Tennessee sales tax guide covers filing frequency, agency contacts and licensing.
Ready to register in Tennessee? Apply for your Tennessee sales tax permit online – it only takes a few minutes.
Tennessee Sales Tax Rate FAQs
What is the sales tax rate in Tennessee?
The Tennessee statewide rate is 7.00%. With local taxes added, the total rate at a given address is typically higher — the average combined rate is about 9.61% and local add-ons can reach 2.75%.
Do I need a permit before I collect sales tax in Tennessee?
Yes. Collecting sales tax without a valid Tennessee Sales and Use Tax Certificate of Registration is not permitted in Tennessee. Register first, then start charging tax. You can apply for your Tennessee sales tax permit here.
Do remote and online sellers have to collect Tennessee sales tax?
Generally yes, once you cross Tennessee’s economic nexus threshold or have a physical presence in the state. Marketplace facilitators such as Amazon and Etsy usually collect on their own sales, but sales through your own website normally remain your responsibility. See our sales tax registration overview for how nexus works.
How often do Tennessee sales tax rates change?
The statewide rate changes rarely — local rates change far more often, frequently on 1 January, 1 April, 1 July or 1 October. Confirm the current rate with the Tennessee Department of Revenue before filing a return.
Sales Tax Rates in Other States
Compare every state on our state sales and use tax rate hub, or check a neighbouring state:
- Kentucky sales tax rate table
- Georgia sales tax rate table
- Alabama sales tax rate table
- Mississippi sales tax rate table
Need to check a number you already have? Use our sales tax number verification page.