Sales and Use Tax

<a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-17.pdf" target="_blank">Filing Changes for Vending Sales</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales18-11.pdf" target="_blank">Sales Tax Collection by Out-of-State Dealers</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales13-05.pdf" target="_blank">13-05</a> Aug. 1999 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-16.pdf" target="_blank">15-16</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-03.pdf" target="_blank">Minimum Retail Sales Price of Cigarettes</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales09-01.pdf" target="_blank">09-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales08-08.pdf" target="_blank">08-08</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales22-14.pdf" target="_blank">22-14</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales14-14.pdf" target="_blank">Local Sales Tax Rate Change:  Adamsville (McNairy Co.)</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales22-10.pdf" target="_blank">2022 Sales Tax Holiday for Food and Food Ingredients</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/salestaxchgtele.pdf" target="_blank">Sales Tax Changes for Telecommunications Services</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-05.pdf" target="_blank">Local Sales Tax Reporting by Out-of-State Dealers</a> Sep. 2007 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales14-04.pdf" target="_blank">Single Member LLCs and Exemption Certificates</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales04-22.pdf" target="_blank">04-22</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-21.pdf" target="_blank">Change of Local Tax Rate: City of Memphis</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-17.pdf" target="_blank">07-17</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales14-05.pdf" target="_blank">Agricultural Unmanned Aircraft Systems</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales14-14.pdf" target="_blank">14-14</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales22-07.pdf" target="_blank">Tennessee Broadband Investment Maximization Act</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-10.pdf" target="_blank">20-10</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-07.pdf" target="_blank">Dumpsters Provided with Waste Removal Services</a> Sep. 2015 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales18-15.pdf" target="_blank">18-15</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales22-15.pdf" target="_blank">Change of Local Tax Rate: Lewis County</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales23-09.pdf" target="_blank">2023 Sales Tax Holiday for Food and Food Ingredients</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales16-11.pdf" target="_blank">Natural Disaster Relief Refund: Sevier County Wildfires</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-10.pdf" target="_blank">Minimum Markup Increase</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-01.pdf" target="_blank">Preemption of State Tax on Air Commerce Recreational Activities</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-24.pdf" target="_blank">Short-Term Rental of Vacation Lodging</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-06.pdf" target="_blank">Change of Local Tax Rate: Smith County</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-03.pdf" target="_blank">Change of Local Tax Rate: Town of Oakland</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales21-10.pdf" target="_blank">2021 Sales Tax Holiday for Food, Food Ingredients and Prepared Food</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-09.pdf" target="_blank">15-09</a> July 2001 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-23.pdf" target="_blank">17-23</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales09-01.pdf" target="_blank">Purchases by Government Employees</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-10.pdf" target="_blank">Agricultural Water</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-09.pdf" target="_blank">Change of Local Tax Rate: Wilson County</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-14.pdf" target="_blank">Remotely Accessed Software</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales13-09.pdf" target="_blank">13-09</a> July 2004 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales12-10.pdf" target="_blank">12-10</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales04-35.pdf" target="_blank">Sales of International and Interstate Telecommunications Used in the Operation of Qualified Call Center</a> July 2003 July 2002 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-05.pdf" target="_blank">19-05</a> Dec. 2015 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-12.pdf" target="_blank">07-12</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales23-09.pdf" target="_blank">23-09</a> Dec. 2016 Dec. 2013 May 2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales16-03.pdf" target="_blank">16-03</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales05-20.pdf" target="_blank">05-20</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales21-06.pdf" target="_blank">Pipeline and Railroad Components</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-02.pdf" target="_blank">Central Business Improvement District Fee</a> May 2015 May 2014 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-09.pdf" target="_blank">Agricultural Trailers</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales22-06.pdf" target="_blank">Sales Tax Holiday Extension for Gun Safes and Gun Safety Devices</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/tobacco/13-10tob.pdf" target="_blank">Tobacco Wholesaler vs. Retailer</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales22-10.pdf" target="_blank">22-10</a> Dec. 2018 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-22.pdf" target="_blank">17-22</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales05-20.pdf" target="_blank">Telecommunications</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-11.pdf" target="_blank">15-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales12-02.pdf" target="_blank">Local Sales Tax Rate Change:  Gibson County</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-21.pdf" target="_blank">Sales Tax Return Change</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales08-22.pdf" target="_blank">08-22</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales21-06.pdf" target="_blank">21-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales05-03.pdf" target="_blank">Animal Bathing</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales03-25.pdf" target="_blank">03-25</a> May 2023 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-13.pdf" target="_blank">07-13</a> May 2022 Dec. 2002 May 2021 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-11.pdf" target="_blank">Sales of Warranty or Service Contracts</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales11-06.pdf" target="_blank">11-06</a> Dec. 2007 July 2020 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales18-11.pdf" target="_blank">18-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-12.pdf" target="_blank">17-12</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-08.pdf" target="_blank">20-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/pitpass.pdf" target="_blank">Sales Tax on Pit Passes and Crew Passes</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/satelite.pdf" target="_blank">Local Sales Taxability on Direct-to-home Satellite </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales12-15.pdf" target="_blank">12-15</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-14.pdf" target="_blank">20-14</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales04-15.pdf" target="_blank">Motor Vehicle Detailing and Repair</a> Sept. 2021 Sept. 2020 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-18.pdf" target="_blank">07-18</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-15.pdf" target="_blank">Marketplace Facilitators</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-17.pdf" target="_blank">Energy Fuels for Residential Use</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales08-22.pdf" target="_blank">Filing Deadline for Taxpayers Affected by Natural Disaster</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sfwaretx.pdf" target="_blank">Computer Software Services Subject to Sales and Use Tax</a> July 2016 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-26.pdf" target="_blank">Blood Glucose Meter, Diabetic Supplies and Nebulizers</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-19.pdf" target="_blank">20-19</a> Note: See notice 17-12 for more information about the delayed enforcement of Rule 129(2). May 2002 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/activities.pdf" target="_blank">Activities of Out-of-State Dealers That Require Registration for Tennessee Sales and Use Tax</a> May 2001 Sept. 2018 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/filmtax.pdf" target="_blank">Film and Photographic Processors</a> Sept. 2016 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-16.pdf" target="_blank">Caskets and Burial Vaults (07-16)</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-05.pdf" target="_blank">15-05</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales21-12.pdf" target="_blank">21-12</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales18-15.pdf" target="_blank">Veterans Affairs (VA) Automobile Grant</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales03-14.pdf" target="_blank">03-14</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/cabins.pdf" target="_blank">Business Tax on Short-term Rental of Vacation Lodging Including Cabins, Cottages and Chalets</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-20.pdf" target="_blank">Sales Tax on Food and Food Ingredients</a> Jan. 2020 Jan. 2022 July 1998 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/shipment.pdf" target="_blank">Sales and Use Taxability of Drop Shipment Delivery</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-07.pdf" target="_blank">Exemption for Diabetic Testing Supplies</a> Sept. 2008 Sept. 2004 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-04.pdf" target="_blank">Tax Filing Extensions: March 2020 Tornadoes & Severe Storms</a> Sept. 2000 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales13-03.pdf" target="_blank">Compressor Fuel for Gas Pipelines</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales08-08.pdf" target="_blank">Membership Dues & Fees</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales13-04.pdf" target="_blank">13-04</a> Oct. 1999 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/cabletv.pdf" target="_blank">Cable Television, Wireless Cable Television, and Direct-to-home Satellite Services</a> Jan. 2015 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-09.pdf" target="_blank">20-09</a> Jan. 2016 Jan. 2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-05.pdf" target="_blank">Local Sales Tax Rate Change - City of Piperton (Fayette Co.)</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/general/general23-02.pdf" target="_blank">23-02</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales18-09.pdf" target="_blank">18-09</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales04-16.pdf" target="_blank">Contractor's Use Tax</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-01.pdf" target="_blank">17-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-24.pdf" target="_blank">15-24</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales18-16.pdf" target="_blank">Pallets and Packaging Exemption</a> Dec. 1998 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-21.pdf" target="_blank">17-21</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales04-16.pdf" target="_blank">04-16</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales22-06.pdf" target="_blank">22-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-09.pdf" target="_blank">07-09</a> April 2002 Jan. 2004 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales23-13.pdf" target="_blank">Aviation Fuel Tax</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales04-03.pdf" target="_blank">04-03</a> Jan. 2008 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-04.pdf" target="_blank">15-04</a> Nov. 2022 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/stenncar.pdf" target="_blank">Sales Tax Application to TennCare</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-04.pdf" target="_blank">Agricultural Uses of Mowers</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-16.pdf" target="_blank">Non-profit Exemption</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales21-11.pdf" target="_blank">21-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-02.pdf" target="_blank">Prepaid Wireless Calling Service 911 Surcharge</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-09.pdf" target="_blank">Sales and Use Tax Exemption for State and Federally Chartered Credit Unions</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales23-15.pdf" target="_blank">23-15</a> Mar. 1998 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales22-09.pdf" target="_blank">Vendor's Compensation</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-06.pdf" target="_blank">Streamlined Sales Tax Delayed</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-22.pdf" target="_blank">15-22</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales22-09.pdf" target="_blank">22-09</a> Nov. 2018 Nov. 2019 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-12.pdf" target="_blank">Additional Nexus Standard</a> Nov. 2014 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-12.pdf" target="_blank">15-12</a> Aug. 2001 Aug. 2003 March 1997 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-11.pdf" target="_blank">Physical Fitness Facilities Exemption</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-12.pdf" target="_blank">Farmers, Timber Harvesters & Nursery Operators</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-04.pdf" target="_blank">Sevierville Local Privilege Taxes</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-13.pdf" target="_blank">Retailers Notice Sales to Farmers, Timber Harvesters & Nurserymen</a> Aug. 2005 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales16-03.pdf" target="_blank">Diplomatic Tax Exemption Cards</a> Aug. 2008 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales12-17.pdf" target="_blank">Local Sales Tax Rate Change:  Millington</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales04-03.pdf" target="_blank">Sales and Use Tax Changes for Internet Access</a> Feb. 2009 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-19.pdf" target="_blank">Change of Local Tax Rate: Polk County</a> Nov. 2007 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales22-08.pdf" target="_blank">22-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales13-05.pdf" target="_blank">Sales Tax Rate Change on Food</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales12-17.pdf" target="_blank">12-17</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales21-12.pdf" target="_blank">Central Business Improvement District Fee Increase</a> Feb. 2001 Aug. 2012 Aug. 2015 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-21.pdf" target="_blank">07-21</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales22-07.pdf" target="_blank">22-07</a> Aug. 2016 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales22-14.pdf" target="_blank">Farm Equipment and Machinery</a> Aug. 2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-02.pdf" target="_blank">15-02</a> Aug. 2018 Aug. 2019 Feb. 2017 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-06.pdf" target="_blank">19-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-03.pdf" target="_blank">15-03</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales21-10.pdf" target="_blank">21-10</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales13-17.pdf" target="_blank">13-17</a> Feb. 2015 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-20.pdf" target="_blank">07-20</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales16-11.pdf" target="_blank">16-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales13-17.pdf" target="_blank">Local Sales Tax Rate Change:  City of Maryville</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales14-04.pdf" target="_blank">14-04</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales23-16.pdf" target="_blank">23-16</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-01.pdf" target="_blank">20-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales16-01.pdf" target="_blank">16-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/2002manuf.pdf" target="_blank">2002 Sales and Use Tax Rate Changes:  Manufactured Homes</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-05.pdf" target="_blank">Monthly Communication Services 911 Surcharge</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-07.pdf" target="_blank">19-07</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales08-01.pdf" target="_blank">Veterinarians</a> Many of the statutes are different now. <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales05-03.pdf" target="_blank">05-03</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales04-25.pdf" target="_blank">04-25</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/landscap.pdf" target="_blank">Nursery Products Purchases by Landscape Contractors</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales16-06.pdf" target="_blank">Changes in Requirements for Qualified Data Centers</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales03-25.pdf" target="_blank">Sales Tax Exemptions for Governmental Entities</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-13.pdf" target="_blank">15-13</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales04-15.pdf" target="_blank">04-15</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/varimage.pdf" target="_blank">Variable Image Printing Used in Billing and Other Print-mail Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-15.pdf" target="_blank">Lease or Rental of Tangible Personal Property</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-22.pdf" target="_blank">Medical Equipment</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-17.pdf" target="_blank">19-17</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-20.pdf" target="_blank">17-20</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-24.pdf" target="_blank">Remotely Accessed Software Direct Pay Permit</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales08-05.pdf" target="_blank">Agri-sawdust & Coverings</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-12.pdf" target="_blank">20-12</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales08-04.pdf" target="_blank">Kerosene Fuel Sales Exemption</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-10.pdf" target="_blank">19-10</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-21.pdf" target="_blank">Sales Tax on Prepared Food</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales23-12.pdf" target="_blank">Taxability of Hemp-Derived Cannabinoids </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-25.pdf" target="_blank">15-25</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales22-08.pdf" target="_blank">Coins, Currency, and Bullion</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales18-14.pdf" target="_blank">Change of Local Tax Rate: Macon County</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales08-01.pdf" target="_blank">08-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-22.pdf" target="_blank">Sales of Water by a Utility</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-21.pdf" target="_blank">Telecommunications Used by Internet Service Providers</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales04-22.pdf" target="_blank">Pollution Control</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales14-05.pdf" target="_blank">14-05</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-07.pdf" target="_blank">15-07</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-19.pdf" target="_blank">19-19</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-18.pdf" target="_blank">17-18</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales18-09.pdf" target="_blank">Physical Fitness Facilities</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales21-14.pdf" target="_blank">21-14</a> Aug. 2023 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/2002tvratechg.pdf" target="_blank">Television and Telecommunication Providers 2002 Sales and Use Tax Rate Change</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-17.pdf" target="_blank">Local Sales Tax Rate Change - City of Dunlap</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-14.pdf" target="_blank">15-14</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales18-04.pdf" target="_blank">Change of Local Tax Rate: Williamson County</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales04-35.pdf" target="_blank">04-35</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales18-13.pdf" target="_blank">Distillery Free Samples</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales23-16.pdf" target="_blank">Exemption for Firearm Safes and Safety Devices</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-03.pdf" target="_blank">19-03</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-13.pdf" target="_blank">Video Game Digital Products</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales18-04.pdf" target="_blank">18-04</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales22-01.pdf" target="_blank">22-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales12-10.pdf" target="_blank">Local Sales Tax Rate Change:  Cities of Arlington, Bartlett, Collierville, Germantown, and Lakeland</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-21.pdf" target="_blank">19-21</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-12.pdf" target="_blank">2020 Sales Tax Holidays</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales04-19.pdf" target="_blank">Sales and Repairs of Helicopters</a> Many of the statutes have changed and the quotes from the statutes are incorrect now. <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-08.pdf" target="_blank">19-08</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales21-18.pdf" target="_blank">Customer Refund Procedure</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/installrepair.pdf" target="_blank">Sales and Use Taxability for Sales, Installation, and Repair of Manufactured Structures</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-23.pdf" target="_blank">Sales Tax on Dietary Supplements</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales21-11.pdf" target="_blank">Aviation Fuel Tax</a> Note: 15-16 replaces Notices 3-21 and 3-22 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-19.pdf" target="_blank">07-19</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales04-25.pdf" target="_blank">Exemption for Vehicles and Trailers Used in Interstate Commerce</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-22.pdf" target="_blank">07-22</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/taxratetelecomm.pdf" target="_blank">Sales Tax Rate Change for Telecommunications Services Sold to Businesses</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/lease.pdf" target="_blank">Leasing of Tangible Personal Property</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-20.pdf" target="_blank">Delivery Charges</a> June 1999 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales22-01.pdf" target="_blank">Drop Shipment Rule Repealed</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-21.pdf" target="_blank">15-21</a> June 1998 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales14-11.pdf" target="_blank">14-11</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales22-05.pdf" target="_blank">Computer Software Developed for Personal Use </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales08-05.pdf" target="_blank">08-05</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales13-08.pdf" target="_blank">13-08</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales21-18.pdf" target="_blank">21-18</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/asphalt.pdf" target="_blank">Sales and Use Tax on Fabrication of Asphalt </a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-17.pdf" target="_blank">Fiber Optic Cable</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales23-15.pdf" target="_blank">Repossession Sales and Use Tax Credit</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-12.pdf" target="_blank">Automated Car Wash Facilities</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales16-09.pdf" target="_blank">16-09</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales13-03.pdf" target="_blank">13-03</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales23-03.pdf" target="_blank">23-03</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales21-13.pdf" target="_blank">Sales Tax Holiday for Gun Safes and Gun Safety Devices</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/timbertx.pdf" target="_blank">Sales Tax Exemption for Timber-harvesting Equipment</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/eft.pdf" target="_blank">Important Notice Change in Tennessee State Treasurer’s ACH Banking Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-02.pdf" target="_blank">17-02</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-18.pdf" target="_blank">Prepaid Telephone Calling Cards</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-10.pdf" target="_blank">15-10</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales18-16.pdf" target="_blank">18-16</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-07.pdf" target="_blank">17-07</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales22-05.pdf" target="_blank">22-05</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-09.pdf" target="_blank">19-09</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-04.pdf" target="_blank">Post - Wayfair Collection by Out-of-State Dealers</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales14-11.pdf" target="_blank">Local Sales Tax Rate Change:  Blount County</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-04.pdf" target="_blank">19-04</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-26.pdf" target="_blank">15-26</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales11-06.pdf" target="_blank">Prepaid Wireless Telecommunication E911 Fee</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-08.pdf" target="_blank">Change of Local Tax Rate: Maury County</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales18-03.pdf" target="_blank">Animal Bathing and Grooming</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-22.pdf" target="_blank">Sales Tax on Candy</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-07.pdf" target="_blank">07-07</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/record2.pdf" target="_blank">Sales and Use Tax Record-Keeping Requirements</a> May 1998 June 2013 June 2014 June 2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales13-09.pdf" target="_blank">Local Sales Tax Rate Change:  City of Atoka</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-20.pdf" target="_blank">19-20</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-17.pdf" target="_blank">17-17</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-06.pdf" target="_blank">15-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-16.pdf" target="_blank">07-16</a> Nov. 1999 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales21-13.pdf" target="_blank">21-13</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales23-13.pdf" target="_blank">23-13</a> June 2020 June 2021 June 2022 June 2023 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-11.pdf" target="_blank">19-11</a> June 2018 June 2015 June 2016 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-04.pdf" target="_blank">20-04</a> June 2019 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales22-15.pdf" target="_blank">22-15</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales05-19.pdf" target="_blank">Bundled Transactions – Telecommunications, Audio and Video Programming and Related Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales16-08.pdf" target="_blank">16-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-06.pdf" target="_blank">Local Sales Tax Rate Change - Henry County</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales13-08.pdf" target="_blank">Local Sales Tax Rate Change:  City of Munford</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-06.pdf" target="_blank">17-06</a> Oct. 2019 Oct. 2017 Oct. 2015 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales12-15.pdf" target="_blank">Natural Disaster Relief Refund</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/repossession.pdf" target="_blank">Repossession Credit and Manufactured Structures</a> Oct. 2013 Oct. 2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/shortlease.pdf" target="_blank">Short-term Lease or Rental of Private Residences, Homes, Condos and Other Accommodations</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/tobacco/13-10tob.pdf" target="_blank">13-10</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales23-03.pdf" target="_blank">Change of Local Tax Rate: City of Somerville</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-24.pdf" target="_blank">17-24</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-17.pdf" target="_blank">15-17</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-25.pdf" target="_blank">Sales of Computer Software Maintenance Contracts</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales04-19.pdf" target="_blank">04-19</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales16-09.pdf" target="_blank">Amusement Tours</a> The notice is correct but the statute behind it is different. <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-15.pdf" target="_blank">20-15</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-07.pdf" target="_blank">State Tax Rate Change on Food</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales13-04.pdf" target="_blank">Streamlined Sales Tax Delayed</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales04-20.pdf" target="_blank">Leased Vehicles – Sales Tax Application to Damage Settlements</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-07.pdf" target="_blank">Motor Vehicle Sales to Members of the Armed Forces</a> Mar. 2012 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales18-13.pdf" target="_blank">18-13</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-12.pdf" target="_blank">Out-of-state Dealer Registration Enforcement Delayed</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales08-04.pdf" target="_blank">08-04</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales03-14.pdf" target="_blank">Tax on Sales of Items Sold for $0.25 or Less From Vending Machines Operated for the Benefit of Charitable Nonprofit Organizations</a> Mar. 2018 Mar. 2017 Apr. 2013 Apr. 2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-04.pdf" target="_blank">17-04</a> State law has since changed the state tax rate to 8.25% <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-14.pdf" target="_blank">New Filing Threshold for Out-of-State Dealers</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-05.pdf" target="_blank">17-05</a> Mar. 2020 Oct. 2005 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/leasedmaterial.pdf" target="_blank">Leased Material Handling Equipment and Racking Systems</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales18-14.pdf" target="_blank">18-14</a> Oct. 2001 Apr. 2020 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales05-19.pdf" target="_blank">05-19</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales23-12.pdf" target="_blank">23-12</a> Apr. 2023 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/general/general23-02.pdf" target="_blank">Tax Filing Extensions: March/April 2023 Severe Weather</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-17.pdf" target="_blank">20-17</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales18-03.pdf" target="_blank">18-03</a> Note: Revised important notice 15-02. <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales17-01.pdf" target="_blank">Out-of-State Dealer Registration</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-12.pdf" target="_blank">19-12</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-18.pdf" target="_blank">15-18</a> Jan. 1997 <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-09.pdf" target="_blank">Streamlined Sales Tax Delayed</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/transfercarrier.pdf" target="_blank">Sales and Use Taxability of Goods Transferred to a Carrier</a> Updated July 8, 2022 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-19.pdf" target="_blank">Change of Local Tax Rate: City of Athens</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales16-01.pdf" target="_blank">1099-K Filing Requirement</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-18.pdf" target="_blank">Prescription Drugs</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales21-14.pdf" target="_blank">Inoperative Streamlined Sales Tax Provisions Deleted</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales16-08.pdf" target="_blank">Exemption for Research and Development Machinery and Equipment</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales12-02.pdf" target="_blank">12-02</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-17.pdf" target="_blank">Change of Local Tax Rate: Town of Rossville</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-08.pdf" target="_blank">Streamlined Sales Tax Delayed</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales15-18.pdf" target="_blank">Local Sales Tax Rate Change - Hardin County</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales04-20.pdf" target="_blank">04-20</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales20-10.pdf" target="_blank">Change of Local Tax Rate: McMinn County</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-19.pdf" target="_blank">County Clerks Notice Sales to Farmers, Timber Harvesters & Nursery Operators</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales07-15.pdf" target="_blank">07-15</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/notices/sales/sales16-06.pdf" target="_blank">16-06</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/sales/sales19-20.pdf" target="_blank">Change of Local Tax Rate: City of Sparta</a>