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 Thresholds:

As detailed in Important Notices 17-01 and 17-12, Tennessee did establish an economic nexus rule, Rule 129(2).  However, in May 2017, the Tennessee General Assembly passed legislation providing that the Department of Revenue is prohibited from collecting sales or use taxes authorized under Rule 129(2) until the court’s ruling has been fully reviewed and Rule129(2) has been approved by the general assembly pursuant to § 4-5-226.

Additional Remote Seller Information:

If a dealer has no physical presence in Tennessee, the dealer is not required to collect Tennessee sales and use tax until the Department issues public notice stating the specific date and circumstances under which such dealers must begin to collect and remit the tax.

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