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SEE NEW POST-WAYFAIR GUIDANCE FOR SALES TAX COLLECTION FROM OUT-OF-STATE DEALERS HERE

Filing and State Tax

File and Pay

All sales and use tax returns and associated payments must be submitted electronically.  Sales and use tax, television and telecommunications sales tax, and consumer use tax can be filed and paid on the Tennessee Taxpayer Access Point (TNTAP).  A TNTAP logon should be created to file this tax.  Click here to watch a step-by-step video on creating a TNTAP logon.  A TNTAP logon is not required to file the consumer use tax.  

If you want to file the Tennessee sales and use tax return using a software vendor, click here for a list of approved vendors

Remote sellers with no business location in this state that register in Tennessee through the Streamlined Central Registration System may file using the Streamlined SER (simplified electronic return).  Filing using the SER is not currently available to taxpayers that have business locations in Tennessee.  

Sales tax due dates depend on how frequently you file your return.

  • Monthly - 20th day of the month following the end of the reporting period
  • Quarterly - 20th day of the month following the end of the quarter (January 20, April 20, July 20, October 20)
  • Annually - January 20
  • State tax rate - the sales tax rate on food is 4%.  The general sales tax rate for most tangible personal property, taxable services, and other taxable products is 7%.  A few products and services have special state tax rates.  
  • State single article tax rate - an additional 2.75% tax rate applies to any single item of tangible personal property sold on the sales price in excess of $1,600 but not more than $3,200 - see local tax on single articles.  
Special State Tax Rates
  State Tax Rate Reference
Food and food ingredients 4.0% Tenn. Code Ann. §67-6-228
Aviation fuel 4.5% Tenn. Code Ann. §67-6-217
Industrial water for manufacturers 1.0% Tenn Code Ann. §67-6-206
Industrial energy fuel for manufacturers 1.5% Tenn. Code Ann. §67-6-206
Electricity for qualified data center 1.5% Tenn. Code Ann. §67-6-206
Interstate and international telecommunications sold to businesses 7.5% Tenn. Code Ann. §67-6-221
Manufactured homes (tax at 1/2 general state tax rate) 3.5% Tenn. Code Ann. §67-6-216
Video programming services (cable TV monthly charge from $15.01-$27.50) 8.25% Tenn. Code Ann. §67-6-226
Direct-to-home satellite television services 8.25% Tenn. Code Ann. §67-6-227
Qualified common carriers direct pay use tax on Tennessee purchases of tangible property that is used outside the state 3.75% Tenn. Code Ann. §67-6-219