Tennessee sales tax, and who sets it
Tax year 2026
Set by the state
7%
Set locally
2.61%
statewide average
Combined
9.61%
Local share
27.16%
of what you pay
Work out the tax on a purchase in Tennessee
Add the tax on
9.61% effectiveThe general rate applies here: 9.61%, state and local combined. “Statewide average” is a comparison estimate. Named locations use the stored local rate; city and special-district coverage varies, so an address may differ. Rate source · as of 2026-07-01.
How Tennessee's sales tax is put together
- The rate you pay in Tennessee is built from two pieces. Tennessee sets about 7%. Local government adds about 2.61% more on average across Tennessee. Stack them and you get about 9.61% — the number that actually turns up on a receipt, and the one worth quoting.
- Tennessee does something in between on food. Groceries are not exempt, and they are not charged the full rate either — they land at about 5.49%. On a thousand dollars of shopping that works out at $55. Any list that sorts states into "taxes food" and "doesn't" puts Tennessee in the wrong column whichever way it chooses.
- Clothing is taxed at the ordinary rate in Tennessee — $96 on a thousand dollars of it. That is the usual arrangement nationally, though a small group of states exempt apparel entirely. Prescription medicine, by contrast, is exempt here, as it is almost everywhere.
- Tennessee sets its state rate at about 7% and permits locally-set add-ons on top; on average across Tennessee that add-on is about 2.61% and the combined rate is about 9.61%. Both layers are substantive, so neither figure alone describes the charge. Published state-rate rankings capture only the first, which is why Tennessee's position in such a table can differ markedly from its position on combined rates.
- Tennessee applies a reduced rather than zero rate to groceries: food is charged at about 5.49%, against $55 per thousand dollars of grocery spending. This is precisely the case a binary exempt-or-taxed model cannot represent, which is why this site stores exemption treatment as a rate multiplier. Summaries built on the binary classify Tennessee incorrectly in one direction or the other by construction.
- Tennessee applies its full combined rate to clothing, adding $96 to a thousand dollars of apparel. This is the majority treatment; a small group of states exempts clothing outright, and those exemptions are a larger source of variation in real household burden than the rate differences that dominate published comparisons. Prescription drugs are exempt in Tennessee, consistent with essentially every sales-taxing state.
Sales tax on this purchase
A $75,000 salary
| Tax added | $9.61 |
|---|---|
| Rate appliedStatewide average | 9.61% |
Uses this location’s stored combined rate and category rule. Clothing is one item; address-level coverage varies.
Rates across this state
A $75,000 salary
| Counties in this state | 95 |
|---|---|
| Different rates among them | 4 |
| Lowest county rate | 9% |
| Highest county rate | 9.75% |
Most counties here share a rate with many others. The county line rarely changes what you pay.
County floors only — city, transit and special-district taxes are excluded where applicable.
At the register
A $75,000 salary
| Tax added | $9.61 |
|---|---|
| You hand over | $109.61 |
| Rate here | 9.61% |
Uses this location’s stored combined rate and category rule. Clothing is one item; address-level coverage varies.
How much of that was tax
A $75,000 salary
| Goods before tax | $97.62 |
|---|---|
| Rate applied | 9.61% |
Uses the selected combined rate for ordinary goods. Exempt items or a mixed receipt change the split.
Every county here
A $75,000 salary
| Lowest | 9% |
|---|---|
| Highest | 9.75% |
| Gap between them | 0.75% |
County floors only — city, transit and special-district taxes are excluded where applicable.
What gets taxed, in each
A $75,000 salary
Tennessee
Statewide average
Texas
Harris County (Houston)
- Sales tax
- Fuel
- Tobacco
| Category | Tennessee | Texas |
|---|---|---|
| Groceries | 5.49% | Exempt |
| Clothing at $100 | 9.61% | 8.25% |
| Fuel | 26¢ | 20¢ |
| Tobacco | $0.62 | $1.41 |
Grocery and general rates use the locations named here. Clothing is one item priced at $100; a more expensive garment may be taxed differently. Fuel and tobacco have separate units and scales.
Tax-free days in Tennessee
A $75,000 salary
| Annual Sales Tax Holiday | 2026-07-31 to 2026-08-02 |
|---|
Dates come from statute, so they move with the legislature rather than with a data refresh.
The split, county by county
The state rate is the same everywhere in Tennessee. Anything beyond it was decided by a county or a city. These counties are a sample chosen to show the range, not a complete list.
| County | State | Local | Combined |
|---|---|---|---|
| Statewide average | 7% | 2.61% | 9.61% |
| Shelby County (Memphis) | same | 2.75% | 9.75% |
| Davidson County (Nashville) | same | 2.75% | 9.75% |
What it costs on a thousand dollars
The same purchase in four categories, priced on average across Tennessee. A flat thousand dollars is used deliberately — this is Tennessee's own rate restated in money, not a claim about what anyone spends.
| What you're buying | Tax as share of price | Tax on $1,000 |
|---|---|---|
| General goods | 9.61% | $96 |
| Groceries | 5.49% | $55 |
| Prescription drugs | 0% | $0 |
| Clothing | 9.61% | $96 |
Every county in Tennessee
This is the whole state, not a sample — 95 counties, from 9% in Hancock County up to 9.75% in Wilson County. These are county floors. City, transit and special-district taxes can add to them, so an address may pay more.
Complete county coverage for Tennessee: 95 counties spanning 9% (Hancock County) to 9.75% (Wilson County), across 4 distinct rates. Figures are county floors: the state rate plus the county's own levy, excluding municipal, transit and special-district taxes. The representative location figures earlier in the page may include additional local layers.
| County | State portion | County levy | Floor (state + county) |
|---|---|---|---|
| Anderson County | 7% | 2.75% | 9.75% |
| Bedford County | 7% | 2.75% | 9.75% |
| Benton County | 7% | 2.75% | 9.75% |
| Bledsoe County | 7% | 2.25% | 9.25% |
| Blount County | 7% | 2.75% | 9.75% |
| Bradley County | 7% | 2.75% | 9.75% |
| Campbell County | 7% | 2.25% | 9.25% |
| Cannon County | 7% | 2.75% | 9.75% |
| Carroll County | 7% | 2.75% | 9.75% |
| Carter County | 7% | 2.75% | 9.75% |
| Cheatham County | 7% | 2.25% | 9.25% |
| Chester County | 7% | 2.75% | 9.75% |
| Claiborne County | 7% | 2.25% | 9.25% |
| Clay County | 7% | 2.75% | 9.75% |
| Cocke County | 7% | 2.75% | 9.75% |
| Coffee County | 7% | 2.75% | 9.75% |
| Crockett County | 7% | 2.75% | 9.75% |
| Cumberland County | 7% | 2.75% | 9.75% |
| Davidson County | 7% | 2.25% | 9.25% |
| Decatur County | 7% | 2.5% | 9.5% |
| DeKalb County | 7% | 2.75% | 9.75% |
| Dickson County | 7% | 2.75% | 9.75% |
| Dyer County | 7% | 2.75% | 9.75% |
| Fayette County | 7% | 2.25% | 9.25% |
| Fentress County | 7% | 2.5% | 9.5% |
| Franklin County | 7% | 2.25% | 9.25% |
| Gibson County | 7% | 2.75% | 9.75% |
| Giles County | 7% | 2.75% | 9.75% |
| Grainger County | 7% | 2.75% | 9.75% |
| Greene County | 7% | 2.75% | 9.75% |
| Grundy County | 7% | 2.25% | 9.25% |
| Hamblen County | 7% | 2.75% | 9.75% |
| Hamilton County | 7% | 2.25% | 9.25% |
| Hancock County | 7% | 2% | 9% |
| Hardeman County | 7% | 2.75% | 9.75% |
| Hardin County | 7% | 2.75% | 9.75% |
| Hawkins County | 7% | 2.75% | 9.75% |
| Haywood County | 7% | 2.75% | 9.75% |
| Henderson County | 7% | 2.75% | 9.75% |
| Henry County | 7% | 2.75% | 9.75% |
| Hickman County | 7% | 2.75% | 9.75% |
| Houston County | 7% | 2.75% | 9.75% |
| Humphreys County | 7% | 2.75% | 9.75% |
| Jackson County | 7% | 2.75% | 9.75% |
| Jefferson County | 7% | 2.75% | 9.75% |
| Johnson County | 7% | 2% | 9% |
| Knox County | 7% | 2.25% | 9.25% |
| Lake County | 7% | 2.75% | 9.75% |
| Lauderdale County | 7% | 2.75% | 9.75% |
| Lawrence County | 7% | 2.75% | 9.75% |
| Lewis County | 7% | 2.75% | 9.75% |
| Lincoln County | 7% | 2.5% | 9.5% |
| Loudon County | 7% | 2% | 9% |
| Macon County | 7% | 2.75% | 9.75% |
| Madison County | 7% | 2.75% | 9.75% |
| Marion County | 7% | 2.75% | 9.75% |
| Marshall County | 7% | 2.25% | 9.25% |
| Maury County | 7% | 2.75% | 9.75% |
| McMinn County | 7% | 2.75% | 9.75% |
| McNairy County | 7% | 2.25% | 9.25% |
| Meigs County | 7% | 2% | 9% |
| Monroe County | 7% | 2.25% | 9.25% |
| Montgomery County | 7% | 2.5% | 9.5% |
| Moore County | 7% | 2.5% | 9.5% |
| Morgan County | 7% | 2% | 9% |
| Obion County | 7% | 2.75% | 9.75% |
| Overton County | 7% | 2.5% | 9.5% |
| Perry County | 7% | 2.5% | 9.5% |
| Pickett County | 7% | 2.75% | 9.75% |
| Polk County | 7% | 2.75% | 9.75% |
| Putnam County | 7% | 2.75% | 9.75% |
| Rhea County | 7% | 2.75% | 9.75% |
| Roane County | 7% | 2.5% | 9.5% |
| Robertson County | 7% | 2.75% | 9.75% |
| Rutherford County | 7% | 2.75% | 9.75% |
| Scott County | 7% | 2.25% | 9.25% |
| Sequatchie County | 7% | 2.25% | 9.25% |
| Sevier County | 7% | 2.75% | 9.75% |
| Shelby County | 7% | 2.25% | 9.25% |
| Smith County | 7% | 2% | 9% |
| Stewart County | 7% | 2.25% | 9.25% |
| Sullivan County | 7% | 2.25% | 9.25% |
| Sumner County | 7% | 2.25% | 9.25% |
| Tipton County | 7% | 2.25% | 9.25% |
| Trousdale County | 7% | 2.25% | 9.25% |
| Unicoi County | 7% | 2.75% | 9.75% |
| Union County | 7% | 2.25% | 9.25% |
| Van Buren County | 7% | 2.75% | 9.75% |
| Warren County | 7% | 2.75% | 9.75% |
| Washington County | 7% | 2.5% | 9.5% |
| Wayne County | 7% | 2.75% | 9.75% |
| Weakley County | 7% | 2.75% | 9.75% |
| White County | 7% | 2.25% | 9.25% |
| Williamson County | 7% | 2.75% | 9.75% |
| Wilson County | 7% | 2.75% | 9.75% |
Streamlined Sales Tax member rate files plus individual state Department of Revenue rate tables — county-level rows only; city, transit and special-district levies excluded — as of 2026-01-01, last verified 2026-08-29.
What this page does not cover
- The first county table and calculator location list for Tennessee are a sample, not a complete address lookup. They were chosen to show the range rather than to cover every address, so your own county may sit outside what you see. If you have a receipt to hand, the rate printed on it beats any figure on this page.
- Tennessee taxes some things through this general rate and other things through taxes of their own. Fuel, alcohol and tobacco fall in the second group, and those charges sit inside the price rather than on the receipt. Vehicle purchases, hotel stays and eating out often add their own charges as well.
- Categories have edges, and the edges are where the money is. Tennessee sets its own rules for what falls inside each exemption. A roast chicken and the ingredients for one are not always taxed the same way, and neither are trainers and shoes. Those distinctions decide what a real shopping trip costs.
- The first county table and calculator location list for Tennessee are representative rather than exhaustive. The listed jurisdictions illustrate the spread of local rates; they are not a complete enumeration, and an address outside them may carry a rate above or below anything shown. Where a complete county-floor table appears separately below, it covers counties but still excludes additional city and district taxes. Prefer the state revenue authority’s address lookup for a specific purchase.
- Tennessee's general sales tax is one of several consumption taxes it levies, and the only one modeled on this page. Motor fuel, alcoholic beverages and tobacco are taxed under separate excise schedules, normally price-inclusive and therefore not visible as a line item. Lodging, prepared meals and vehicle transfers are frequently subject to additional dedicated rates at state or local level.
- The three exemption classes recorded for Tennessee describe treatment at category level only. Statutory definitions determine what actually qualifies: prepared, heated and ready-to-eat foods are commonly excluded from grocery exemptions, and clothing exemptions frequently exclude athletic footwear, accessories or items above a stated price. Effective burden on a real basket therefore depends on these boundaries at least as much as on the headline rate.
Questions people ask
Why is the tax at the register higher than the state rate?
The state sets about 7%; local governments stack theirs above it, reaching about 9.61% in practice. The total moves with the address, not with the purchase.
Is food taxed at a lower rate here?
Food gets a lower rate rather than an exemption here. That is a deliberate middle path, and it means groceries still carry tax every week.
Is clothing exempt here?
No. A handful of states exempt clothing and Tennessee is not one of them, so a coat is taxed exactly like a television. The exemption is unusual enough that assuming it is the common mistake.
Will the rate change if I shop in the next town?
Barely. The local portion is about 27.16% of the combined rate, so a statewide figure is close to right almost everywhere in Tennessee.
Is the sales tax higher here because there is no income tax?
Often, and that is the trade. Tennessee levies no income tax on wages, so revenue has to come from what people buy and own instead — which is why the rate at the register — about 9.61% — tends to sit above what an income-taxing state charges.
What composes the combined rate in this state?
The combined rate is the state levy plus every local levy sourced to the point of sale. Tennessee sets about 7%; the representative combined rate is about 9.61%, of which about 27.16% is decided locally. A single statewide figure is therefore an approximation.
What reduced rate applies to groceries in this state?
Tennessee applies a preferential reduced rate to groceries rather than a full exemption. Local add-ons may or may not follow the reduced rate depending on state law, so the effective grocery rate is not always the state reduced rate alone.
How is apparel classified for sales tax in this state?
Tennessee applies the standard rate to apparel with no general exemption. Only a small minority of states exempt clothing, and among those several impose per-item caps or exclude athletic and formal wear, so cross-state assumptions about apparel are unreliable.
How much intra-state variation is there in the combined rate?
Locally determined levies account for about 27.16% of the representative combined rate, so intra-state dispersion is limited and the statewide figure approximates most locations closely. Rates remain sourced to the point of sale.
How does the absence of an income tax affect consumption tax burden?
Tennessee levies no personal income tax on wages, so general revenue relies more heavily on consumption and property bases. The representative combined sales rate is about 9.61%. ⚠️ Relative overall burden depends on a household's consumption share of income and cannot be inferred from the rate alone.