State sales tax
7% state, plus local up to 2.75%
The state rate is 7%. Local sales tax is an option rather than a state mandate, set by counties and some incorporated cities and capped by state law at 2.75%, but the Department of Revenue says every Tennessee jurisdiction currently levies one, so combined rates run roughly 8.50% to 9.75% and typically 9.25% to 9.75%. There is also a single article rule: local tax applies only to the first $1,600 of the price of a single article, a separate state single article tax of 2.75% covers the portion from $1,600.01 to $3,200, and nothing above $3,200 carries either. Storeveu holds the state rate at state level and each store's local rate as an override, so a site rings its own combined figure instead of one blended percentage that would overcharge on a high-ticket single item.