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 file this tax using a software vendor, click here for a list of approved software 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|