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Tennessee sales tax rates by ZIP code
Local rates apply, and Tennessee caps the local portion on single articles — the max_taxable column carries this.
Counts and the combined rate range are drawn from our October 2026 file. Rates change monthly.
What you actually have to charge in Tennessee
Local jurisdictions add their own rate on top, so the rate you must actually charge is almost never the state rate.
- State base rate7%
- Local taxesYes — city, county and/or special district rates apply on top
- ShippingTaxable either way — separate or combined with handling
- Taxing jurisdictions we track96
- ZIP codes with more than one rate198 of 785 (25%) — a single rate per ZIP code would be wrong for these
- Update frequencyMonthly, delivered two business days before the month begins
See the TN data before you buy. Every edition has a free sample file cut from our October 2026 file, with the full state, county, city and district breakdown exactly as it ships, including 30 TN rows.
What's in the Tennessee rate file
Tennessee data ships inside every edition — we do not sell single-state files. Each row carries the ZIP code, county and city name, the rate at each jurisdiction level, the combined total, and whether shipping is taxable. The higher editions add district reporting codes, FIPS codes, effective dates and sales tax holiday windows.
Research
Official Tennessee sales tax resources
Every link below goes to an official Tennessee government source, not to us. The state is always the authority — our file is how you avoid checking it by hand every month.
- Tennessee Department of RevenueThe agency that administers sales tax in Tennessee (opens in a new tab)
- Sales & use tax sectionRules, guidance and forms straight from the agency (opens in a new tab)
- Official rate lookupCheck a rate at the source, by address or jurisdiction (opens in a new tab)
- Local & municipal taxHow cities and counties handle their share (opens in a new tab)
- Register for a permitApply for a sales tax licence or permit (opens in a new tab)
- File and payThe state's online filing and payment portal (opens in a new tab)
- Sales tax holidayDates and qualifying items (opens in a new tab)
How local tax works in Tennessee. State-collected. Local option tax is levied by counties and cities, capped at 2.75%, but filed and paid to the Department on the same return as the state tax and then distributed back.
Worth knowing. The single-article rule is the trap: local tax applies only to the first $1,600 of a single article, with an additional state single-article rate of 2.75% on the portion from $1,600.01 to $3,200. Food is taxed at a reduced 4% state rate.
Questions
Tennessee sales tax questions
What is the sales tax rate in Tennessee?
The statewide base rate is 7%. Local jurisdictions add their own rate on top, so the rate you must actually charge is almost never the state rate.
Is shipping taxable in Tennessee?
Generally yes. In Tennessee a delivery charge is taxable whether you bill it on its own or roll it in with handling.
That distinction catches people out, which is why our file carries both flags — TAX_SHIPPING_ALONE and TAX_SHIPPING_AND_HANDLING_TOGETHER — on every row, for the specific jurisdiction. Your system doesn't have to encode the rule.
How many sales tax jurisdictions are there in Tennessee?
We track 96 bodies that actually levy a sales tax in Tennessee — 95 counties and 1 special districts — across 785 TN ZIP codes. We count a county, city or district only where it charges something, not merely because it appears in the file.
Where can I download Tennessee sales tax rates?
Every Sales Tax Systems edition includes Tennessee along with the other 49 states, DC and Canada — we do not sell state-by-state files. Download a free sample to see the format and the TN rows in it.
Sales tax rates in other states
Tennessee is one state. The file covers all of them.
Every edition includes all 50 states, DC and Canada, updated monthly, from $499/year.
See pricing Free sample