SUT-15 - Uniform Local Sales Tax Rate

Effective October 1, 2019, the election to use a uniform local Tennessee sales tax rate is not available to taxpayers. Regardless of when a lease contract was signed, the vendor will collect local sales tax at the local jurisdiction’s rate. This includes leases that were entered into before October 1 where the vendor was collecting local sales tax using the uniform rate.

The Department of Revenue maintains a list of local sales tax rates on its website here.

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