Tennessee sales tax at a glance
| State sales tax rate | 7% |
| Average local rate | 2.61% |
| Average combined rate | 9.61% |
| Combined rate rank (1 = highest of 50 states) | 2 |
The average local rate is weighted by population, so your own rate may be higher or lower.
What's taxed in Tennessee
The Tennessee Department of Revenue says the state rate is 7% on most items, but food and food ingredients are taxed at a 4% state rate (prepared food and candy stay at 7%). Local rates set by counties and some cities can't exceed 2.75%. For a single item priced over $1,600 up to $3,200, an extra state single-article tax of 2.75% applies to that slice of the price.
How it's calculated
Price before tax = total ÷ (1 + rate ÷ 100)
This is the same calculator as the main sales tax calculator, with Tennessee's rate filled in.
Worked example
A $100 purchase at the 7% state rate has $7.00 of tax, for $107.00. At the 9.61% average combined rate it's $9.61 of tax, for $109.61. Working backwards, a $107.00 receipt at 7% was $100.00 before tax.
Find your exact rate
Your rate is the state rate plus any county, city or district taxes where you buy. For deliveries, it's usually the rate where the item is delivered. The Tennessee revenue department publishes current rates and a rate lookup.
Limitations
- Stores round tax to the cent, per item or per receipt, so results can differ by a penny.
- A receipt that mixes taxed and untaxed items won't give one clean rate.
- Rates can change at the start of any quarter. Combined rates here are averages as of July 1, 2026.
Compare every state on the sales tax by state page.