What is the statewide base sales tax rate in Tennessee?

The statewide base sales tax rate in Tennessee is 7.00%. Local county and city taxes can increase total combined rates up to 9.75%.

What is the sales tax sourcing rule and nexus threshold in Tennessee?

Tennessee utilizes Destination-based sourcing rules. The economic nexus threshold for remote sellers is $100,000 in sales or 200 separate transactions.

TN • 791 ZIP Codes Indexed

Membro Streamlined Sales Tax (SST)

Tennessee Sales Tax Rates 2026 - State & Local Guide

Guida completa 2026 alle imposte sulle vendite per Tennessee (TN). Aliquota statale base del 7.00% con aliquote locali combinate fino al 9.75%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in Tennessee (TN) is 7.00% in 2026. Local county and city taxes can increase total combined rates up to 9.75%, with a statewide average combined rate of 9.58%.

Base State Rate

7.00%

Average Local Rate

9.58%

Maximum Combined

9.75%

Indexed Cities

521

Città e Giurisdizioni in Tennessee

Città	Contea	Aliquota Combinata	Action
			Visualizza Aliquote →

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Nessuna città o contea trovata.

📋 State Tax Rules & Compliance Guide (Tennessee)

Sourcing Rule Destination-based

Groceries & Food Exempt (0% Tax)

Clothing & Apparel Taxable at standard rate

SaaS & Digital Goods Non-Taxable

Economic Nexus Threshold $100,000 in sales or 200 separate transactions

Official Tax Authority Tennessee Department of Revenue ↗

🏛️ Counties in Tennessee

Anderson County 9 ZIPs → Bedford County 6 ZIPs → Benton County 4 ZIPs → Bledsoe County 1 ZIPs → Blount County 10 ZIPs → Bradley County 7 ZIPs → Campbell County 4 ZIPs → Cannon County 2 ZIPs → Carroll County 7 ZIPs → Carter County 5 ZIPs → Cheatham County 3 ZIPs → Chester County 4 ZIPs → Claiborne County 5 ZIPs → Clay County 1 ZIPs → Cocke County 4 ZIPs → Coffee County 5 ZIPs → County 150 ZIPs → Crockett County 5 ZIPs → Cumberland County 7 ZIPs → Davidson County 46 ZIPs → Decatur County 2 ZIPs → DeKalb County 4 ZIPs → Dickson County 8 ZIPs → Dyer County 7 ZIPs → Fayette County 8 ZIPs → Fentress County 5 ZIPs → Franklin County 9 ZIPs → Gibson County 10 ZIPs → Giles County 7 ZIPs → Grainger County 3 ZIPs → Greene County 6 ZIPs → Grundy County 8 ZIPs → Hamblen County 5 ZIPs → Hamilton County 31 ZIPs → Hancock County 1 ZIPs → Hardeman County 9 ZIPs → Hardin County 7 ZIPs → Hawkins County 5 ZIPs → Haywood County 2 ZIPs → Henderson County 7 ZIPs → Henry County 5 ZIPs → Hickman County 2 ZIPs → Houston County 2 ZIPs → Humphreys County 2 ZIPs → Jackson County 1 ZIPs → Jefferson County 4 ZIPs → Johnson County 2 ZIPs → Knox County 34 ZIPs → Lake County 3 ZIPs → Lauderdale County 4 ZIPs → Lawrence County 7 ZIPs → Lewis County 1 ZIPs → Lincoln County 5 ZIPs → Loudon County 5 ZIPs → Macon County 2 ZIPs → Madison County 10 ZIPs → Marion County 5 ZIPs → Marshall County 3 ZIPs → Maury County 5 ZIPs → McMinn County 7 ZIPs → McNairy County 8 ZIPs → Meigs County 1 ZIPs → Monroe County 5 ZIPs → Montgomery County 5 ZIPs → Moore County 1 ZIPs → Morgan County 5 ZIPs → Obion County 9 ZIPs → Overton County 2 ZIPs → Perry County 2 ZIPs → Pickett County 1 ZIPs → Polk County 7 ZIPs → Putnam County 7 ZIPs → Rhea County 3 ZIPs → Roane County 3 ZIPs → Robertson County 10 ZIPs → Rutherford County 13 ZIPs → Scott County 6 ZIPs → Sequatchie County 1 ZIPs → Sevier County 8 ZIPs → Shelby County 71 ZIPs → Smith County 3 ZIPs → Stewart County 3 ZIPs → Sullivan County 11 ZIPs → Sumner County 10 ZIPs → Tipton County 6 ZIPs → Trousdale County 1 ZIPs → Unicoi County 2 ZIPs → Union County 3 ZIPs → Van Buren County 1 ZIPs → Warren County 4 ZIPs → Washington County 12 ZIPs → Wayne County 3 ZIPs → Weakley County 8 ZIPs → White County 2 ZIPs → Williamson County 8 ZIPs → Wilson County 8 ZIPs →

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The base statewide sales tax rate in Tennessee is 7.00%. Depending on the city and county, local sales taxes can increase the total combined rate up to 9.75%.

Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $100,000 in sales or 200 separate transactions. Tax calculations follow Destination-based sourcing rules.