Tennessee · Tennessee Department of Revenue
Tennessee sales tax rates by city
- State base rate
- 7%
- Lowest combined
- 9.25%
- Highest combined
- 9.75%
- Metros stacked
- 4
Quick answer
The Tennessee state sales tax rate is 7%. Local jurisdictions add their own increments, so combined rates in covered Tennessee metros run from 9.25% to 9.75%, averaging 9.375%. Rates shown are as published for January 1, 2026.
Cities in Tennessee
Combined rate with the state share separated out.
| City | County | Local share | Combined |
|---|---|---|---|
| Nashville | Davidson County | 2.25% | 9.25% |
| Memphis | Shelby County | 2.75% | 9.75% |
| Knoxville | Knox County | 2.25% | 9.25% |
| Chattanooga | Hamilton County | 2.25% | 9.25% |
Tennessee taxability rules
What is taxed matters as much as the rate.
Tennessee counties
County-level rollups for the metros we cover.
How Tennessee administers sales tax
Rates are published by the Tennessee Department of Revenue. Because local jurisdictions set their own increments, the correct rate depends on the delivery address rather than the seller's location for most remote sales. Confirm the current rate with the agency before filing — local increments frequently change on quarterly boundaries.