Tennessee

State Links

Tennessee Department of Revenue

Sales Tax Division

State Registration for Sales and Use Tax

State Online Filing

Secretary of State

State Contacts

State Sales and Use Tax Rate: 7%

Local Jurisdiction Sales and Use Taxes: Yes

Sales Tax Rate Information

Remote Seller Guidance

Remote Seller Compliance Date: 10/1/2019

Remote Seller Thresholds:

Retail sales exceeding $500,000 during the previous 12-months.  Effective 10/1/2020 the retail sales threshold is reduced to $100,000 during the previous 12 months.

Notes: Notices 19-04, 19-05, 20-14, and 20-15

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.

Tennessee's traditional annual sales tax holiday on clothing, school supplies, and computers is held every year on the last full weekend in July.  In 2022, it began at 12:01 a.m. on Friday, July 29, 2022 and ended at 11:59 p.m. on Sunday, July 31, 2022.  For 2023, the holiday will begin at 12:01 a.m. on Friday, July 28, 2023 and end at 11:59 p.m. on Sunday, July 30, 2023.

State Sales Tax Holiday Information