Tennessee is an origin-based state (sales are taxed where the seller is located).
File your tax return online at the Tennessee Taxpayer Access Point.
The state sales tax rate for most tangible personal property and taxable services is 7%.
Tennessee has a State Single Article Rates of 2.75% on any single item sold in excess of $1,600 but not more than $3,200.
Additional local rates range from 1.5% to 2.75%. See local tax chart.
The reduced sales tax rate on food and food ingredients is 4% plus applicable local taxes. Prepared foods are taxed at the general state and local rate.
Business activities that establish a minimum tax connection to the state include:
Online activities that establish nexus in Tennessee include:
Due dates for monthly, quarterly, or annual filing frequencies are on the 20th of the month following the end of the filing period.
You may register a new business for the collection of sales tax at Tennessee Taxpayer Access Point.
A penalty is imposed for late filing or late payment at a rate of 5% per month. The maximum penalty is 25% of the tax amount due; the minimum penalty is $15.
Interest accrues on late payments.