Tennessee, TN State Income Taxes

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Tennessee
"The Volunteer State"

Tennessee does not tax individual's earned income, so you are not required to file a Tennessee tax return since the Hall Tax in Tennessee has ended. Since Tax Year 2021, Tennessee is among the states with no individual income; as a TN resident, you may need to file an IRS return if you earned income.

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Tennessee Tax Facts, Information

Tennessee tax information and contacts can be found below.

Item
Description
Tennessee Income Tax Code
TN does not have a personal income tax code.
Tennessee has a general 7% sales and use tax rate. Food is taxed at 4.0%, but dietary supplements, prepared food, and candy are taxed at the general sales tax rate. Sales tax is also collected at the local level. Rates vary from 1.5% to 2.75%.
TN is among many states that has a state tax holiday twice a year. These categories of items are generally tax free up to the amounts listed during these holidays:
  • Clothing - $100 or less (includes accessories and school uniforms)
  • School supplies - $100 or less (includes backpacks, lunch boxes, and art supplies)
  • Computers - $1,500 or less.
Tennessee Tax Fact:
The state collects a "coin-operated amusement tax." The tax applies to "any coin-or token-operated game, machine, or device, which, as a result of depositing a coin, token, or other object, automatically or through some mechanical or electronic involving skill, chance, or a combination thereof, affords music, amusement, or entertainment without vending any merchandise." This license tax is imposed on all machines put into public play or use. An additional tax is collected per bona fide coin-operated amusement machine owned.
Tennessee State Tax Agency Contacts
For mailing addresses and other contact information, contact the TN Department of Revenue.

Tennessee Unemployment Benefits

There is no tax on unemployment benefits in Tennessee.

See other U.S. states, territories, and protectorates.

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