Tennessee TN Coin

The state of Tennessee became an associate member of Streamlined Sales Tax on October 1, 2005.

Membership Petition                                             Certificate of Compliance
Annual Recertification Letter                               Taxability Matrix


IMPORTANT NOTE:
 The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

Tax Rates

State Sales and Use Tax Rate: 7%

Local Jurisdiction Sales and Use Taxes: Yes

Sales Tax Rate Information

Remote Seller Information

Remote Seller Guidance

Remote Seller Compliance Date: 10/1/2019

Remote Seller Thresholds:

Sales exceeding $500,000 during the previous 12-months

Notes: Notices 17-01 and 17-12

Additional Remote Seller Information: Out-of-state dealers with no physical presence in Tennessee who meet the sales threshold in Sales and Use Tax Rule 129(2)1 as of July 31, 2019 must register and begin collecting Tennessee sales and use tax by October 1, 2019. If an out-of-state dealer has no physical presence in Tennessee and meets the $500,000 threshold after July 31, 2019, it is required to register and begin collecting sales and use tax on the first day of the third month following the month in which it meets the threshold.

Amnesty

Amnesty is offered to sellers that register through the Streamlined Sales Tax Registration System

Tax Holidays

State Sales Tax Holiday Information

The state of Tennessee's annual sales tax holiday is held every year, beginning at 12:01 a.m. on the last Friday in July and ending at 11:59 p.m. the following Sunday night. During this weekend, certain goods may be purchased tax free.  

Governing Board Delegates

  • Commissioner David Gerregano
  • Senator Bo Watson
  • Comptroller Justin Wilson
  • Representative Charles Sargent