Local Sales Tax
Any county or incorporated city, by resolution or ordinance, may levy the local sales and use tax on the same privileges that are subject to the state’s sales or use tax. The local tax rate may not be higher than 2.75% and must be a multiple of .25. All local jurisdictions in Tennessee have a local sales and use tax rate. The local sales tax rate and use tax rate are the same rate. Local sales and use taxes are filed and paid to the Department of Revenue in the same manner as the state sales and use taxes.
Local Tax Rate Look Up
The local sales tax rate map is a complete and up-to-date list of the tax rate for each jurisdiction.
Taxpayers may also use the Tennessee sales tax jurisdiction and tax rate database to lookup Tennessee state and local tax rates and local jurisdiction SITUS and FIPS codes. See helpful hints for tax rate lookups.
Taxpayers may download sales tax rate tables and the boundary database, however, taxpayers should consider reading the Streamlined Sales Tax Technology Guide (Chapter 5, Rate and Boundary Files) to assist in understanding what these files include and how to use the files to determine the correct tax rate. These files are created for use in tax calculation applications to determine the tax rate.