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Sales & Use Tax

Taxes at a Glance

State sales and use tax - Sales 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. It 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 - 20th day of the month following the end of the reporting period
Quarterly - 20th of the month following the end of the quarter
Annually - January 20
Use Tax - Depending upon the frequency of your purchases, you may file quarterly or annually

Tax Rates:

State Tax - The sales tax rate on food is 5%. All other tangible personal property, unless specifically exempted, is 7%.
State Single Article Rates - 2.75% on any single item sold in excess of $1,600 but not more than $3,200
Use Tax - same as the sales tax rate
Local Tax - set by the local government - see local tax chart

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