Sales and Use Tax Electronic Filing - Taxpayers required to file sales and use tax returns electronically, please click here. New Look Now Online! You can now pay by Credit Card.

Consumer Use Tax Electronic Filing

State sales and use tax is imposed on all retail sales, leases and rentals of most goods, as well as taxable services.

Tennessee cities and counties have the option of imposing an additional local option sales tax.

Use Tax
The use tax is the counterpart to the sales tax. Use tax is applied when merchandise (tangible personal property) is purchased from outside the state of Tennessee and imported into the state for use or consumption. The 45 states that impose a sales tax also levy a use tax.

DUE DATES
Monthly, Quarterly, Annually (based on qualifications): 20th day of the month following the end of the reporting period.

Use Tax
Depending upon the frequency of your purchases, you may file quarterly or annually.

Quarterly - 20th of the month following the end of the quarter.

Annually - January 20.

TAX RATES
State tax - As of January 1, 2008, the sales tax rate on food changed to 5.5%. Previously, the rate was 6%. All other tangible personal property, unless specifically exempted, remains at 7%.

State Single Article Rates - 2.75% on any single item sold in excess of $1,600 but not more than $3,200.

The use tax rate is the same as the sales tax rate.

Local tax - set by the local government - see local tax chart.

CONTACT PHONE NUMBERS
Statewide toll-free: (800) 342-1003
Nashville and Out-of-state: (615) 253-0600