{
  "publisher": "ZipNumbers",
  "city": "Memphis",
  "state": "TN",
  "state_name": "Tennessee",
  "county": "Shelby County",
  "combined_rate": 9.75,
  "components": [
    {
      "level": "state",
      "name": "Tennessee state",
      "rate": 7
    },
    {
      "level": "county",
      "name": "Shelby County",
      "rate": 2.25
    },
    {
      "level": "city",
      "name": "City of Memphis",
      "rate": 0.5
    }
  ],
  "effective_date": "2026-01-01",
  "confidence": "verified",
  "population": 618639,
  "median_household_income": 47948,
  "zips": [
    "38103",
    "38104",
    "38105",
    "38106",
    "38107",
    "38108",
    "38111",
    "38112",
    "38114",
    "38117",
    "38118",
    "38122"
  ],
  "note": "Memphis added a half-cent city increment in 2023 for public safety pay, taking it to Tennessee's statutory maximum.",
  "source": "Tennessee Department of Revenue",
  "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html",
  "page_url": "https://zipnumbers.com/sales-tax/tennessee/memphis"
}