Sales tax calculator · 2026
The Tennessee (TN) state sales tax rate is 7.00%. Local jurisdictions can add up to 2.75%, making the maximum combined rate 9.75%. The exact rate depends on the city or county of purchase. Highest average combined rate in the US at 9.55%; nearly all major cities levy the full local rate for 9.75%; food taxed at 4% + local
State rate: 7% · max combined: 9.75%
TN rate used
7.00%
Sales tax
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Total price
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Sales tax is a consumption tax imposed on the sale of goods and certain services. In Tennessee, the state rate is 7.00%. Counties and cities may add additional local sales taxes of up to 2.75%, making the total rate in some areas as high as 9.75%.
Sales Tax Formula
Tax Amount = Purchase Price × (7% ÷ 100)
Total Price = Purchase Price + Tax Amount
With local tax: Total Price = Purchase Price × (1 + 0.0975)
Example Calculation
A $100 purchase in Tennessee:
Sales tax = $100 × 7% = $7.00
Total = $107.00
Tennessee has the highest average combined sales tax in the nation. Nearly every major city and county charges the maximum 2.75% local rate, resulting in 9.75% combined. Grocery food is taxed at 4% (state) + local rate instead of 7%. Verify with the TN Dept. of Revenue.
| City | Combined rate | Notes |
|---|---|---|
| Nashville | 9.75% | Davidson County — 7% state + 2.75% local; food 6.75% |
| Memphis | 9.75% | Shelby County — 7% + 2.75%; food 6.75% |
| Knoxville | 9.75% | Knox County — 7% + 2.75% |
| Chattanooga | 9.75% | Hamilton County — 7% + 2.75% |
| Clarksville | 9.75% | Montgomery County — 7% + 2.75% |
| Murfreesboro | 9.75% | Rutherford County — 7% + 2.75% |
| Franklin | 9.75% | Williamson County — 7% + 2.75% |
| Jackson | 9.75% | Madison County — 7% + 2.75% |
| Johnson City | 9.75% | Washington County — 7% + 2.75% |
| Kingsport | 9.75% | Sullivan County — 7% + 2.75% |
| Hendersonville | 9.75% | Sumner County — 7% + 2.75% |
| Bartlett | 9.75% | Shelby County |
| Smyrna | 9.75% | Rutherford County |
| Germantown | 9.75% | Shelby County |
| Collierville | 9.75% | Shelby County |
Rates as of 2026. Always verify with the Tennessee Department of Revenue before filing.
Most tangible personal property is subject to sales tax in Tennessee. Services may or may not be taxable — Tennessee, like most states, exempts most services.Common exemptions and special rates include groceries, prescription drugs, and clothing (rules vary by state).
Out-of-state sellers may need to collect Tennessee sales tax if they have economic nexus in the state. Most states now require remote sellers with over $100,000 in sales or 200 transactions to register and collect sales tax (South Dakota v. Wayfair, 2018). If you sell products to TN customers, check whether you need to register with the Tennessee Department of Revenue.
The TN state sales tax rate is 7.00% as of 2026. Local jurisdictions may add up to 2.75%, so your actual rate depends on where the purchase is made. The combined maximum rate in Tennessee is 9.75%.
If you have physical presence (store, office, warehouse) in Tennessee, you must collect sales tax. If you sell online to TN customers and exceed economic nexus thresholds (typically $100K in sales or 200 transactions), you must also collect. Register with the Tennessee Department of Revenue for a sales tax permit.
Tennessee generally does not tax services, though there are exceptions such as. Examples include telecommunications, cable TV, and fabricated product labor. Check with a tax professional for your specific service.
Multiply the purchase price by 7% (state rate). For example, a $100 purchase = $7.00 tax, total $107.00. In Tennessee, you may need to add local taxes depending on the city or county of sale. Use our calculator above for any amount.
Tennessee has the highest average combined sales tax in the nation. Nearly every major city and county charges the maximum 2.75% local rate, resulting in 9.75% combined. Grocery food is taxed at 4% (state) + local rate instead of 7%. Verify with the TN Dept. of Revenue.