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Due Dates and Tax Rates

Due Dates

Sales Tax due dates depend on how frequently you file your return:

  • Monthly - 20th day of the month following the end of the reporting period
  • Quarterly - 20th of the month following the end of the quarter (January 20, April 20, July 20, October 20)
  • Annually - January 20

Tax Rates

  • State Tax - The sales tax rate on food is 4%.  The general sales tax rate for most tangible personal property and taxable services 7%.   A few products and services have special state tax rates, see chart below. 
  • State Single Article Rates - 2.75% on any single item sold in excess of $1,600 but not more than $3,200 - see local tax on single articles.
Special State Tax Rates
  State Tax Rate Reference
Food and food ingredients 4.0% Tenn. Code Ann. Section 67-6-228
Aviation fuel 4.25% Tenn. Code Ann. Section 67-6-217
Industrial water for manufacturers 1.0% Tenn Code Ann. Section 67-6-206
Industrial energy fuel for manufacturers 1.5% Tenn. Code Ann. Section 67-6-206
Electricity for qualified data center 1.5% Tenn. Code Ann. Section 67-6-206
Interstate and international telecommunications sold to businesses 7.5% Tenn. Code Ann. Section 67-6-221
Manufactured homes (tax at 1/2 general state tax rate) 3.5% Tenn. Code Ann. Section 67-6-216
Video programming services (cable TV monthly charge from $15.01-$27.50) 8.25% Tenn. Code Ann. Section 67-6-226
Direct-to-home satellite television services 8.25% Tenn. Code Ann. Section 67-6-227
Qualified common carriers direct pay use tax on Tennessee purchases of tangible property that is used outside the state 3.75% Tenn. Code Ann. Section 67-6-219