The sales tax rate in Bartlett, Tennessee is 9.75%. That figure combines Tennessee’s 7% statewide sales tax1Justia. Tennessee Code 67-6-202 – Property Sold at Retail with the 2.75% local option tax Bartlett voters approved by referendum, effective October 1, 2012.2Tennessee Department of Revenue. Notice 12-10 Local Sales Tax Rate Change – Cities of Arlington, Bartlett, Collierville, Germantown, and Lakeland Every registered seller in Bartlett collects both layers at checkout. A few categories, though, are taxed differently, and the actual rate you pay on a given purchase can be lower than 9.75%.
Groceries Are Taxed at 6.75%
Food and food ingredients bought for home consumption are taxed at a reduced state rate of 4% rather than 7%.3Justia. Tennessee Code 67-6-228 – Food Retail Sales Tax The local 2.75% still applies, so groceries in Bartlett carry a combined rate of 6.75%.4Tennessee Department of Revenue. Due Dates and Tax Rates
The reduced rate is for unprepared food, the kind you take home from the grocery store and cook or assemble yourself. Prepared meals, candy, dietary supplements, and alcoholic beverages don’t qualify and are taxed at the full 9.75%.
Big-Ticket Items: The Single Article Cap
Tennessee caps the local tax on expensive single items, which lowers the effective rate on cars, large appliances, and similar purchases. The 2.75% local tax applies only to the first $1,600 of one item’s price.5Justia. Tennessee Code 67-6-702 – Tax Authorized – Rates – Termination of Services Tax A separate state single article tax of 2.75% then applies to the portion of the price from $1,600 to $3,200, and nothing above $3,200 owes that layer.6Tennessee Department of Revenue. Single Article and Special Tax Rates The 7% state tax still applies to the full price with no cap.
On a $5,000 appliance in Bartlett, the math works out this way:
- State sales tax at 7% on $5,000: $350
- Local tax at 2.75% on the first $1,600: $44
- State single article tax at 2.75% on the $1,600 to $3,200 slice: $44
- Total: $438, an effective rate of about 8.76%
At a flat 9.75%, the same purchase would owe $487.50. The gap widens as the price climbs. A “single article” means one standalone item as commonly understood. Accessories installed on a vehicle before sale count as part of the vehicle, but items grouped into a set at a single price don’t qualify as one article.
The Annual Sales Tax Holiday
Once a year, usually over a long weekend in late July, Tennessee waives both state and local sales tax on qualifying back-to-school purchases. Clothing and school supplies priced at $100 or less per item generally qualify, as do computers and tablets priced at $1,500 or less. The legislature sets the exact dates each year, so confirm the current year’s schedule on the Tennessee Department of Revenue website before you shop. For eligible items, this is the one weekend Bartlett shoppers pay zero sales tax.
Online Purchases
Most online retailers that ship to Bartlett collect Tennessee sales tax at checkout. Marketplace facilitators like Amazon, eBay, and Etsy are required to collect and remit sales tax for their third-party sellers once the platform exceeds $100,000 in Tennessee sales over the prior twelve months.7FindLaw. Tennessee Code 67-6-501 – Dealers to Collect Tax Out-of-state sellers without a marketplace must register and collect once they cross the same $100,000 threshold.8Tennessee Department of Revenue. Out of State Dealers Marketplace Facilitators
When no seller collects the tax, Tennessee’s consumer use tax puts the obligation on you. Residents are supposed to report and pay the equivalent tax on untaxed goods used or stored in the state,9Justia. Tennessee Code 67-6-203 – Property Used, Consumed, Distributed or Stored filing through the Consumer Use Tax Return in the Tennessee Taxpayer Access Point (TNTAP).10Tennessee Department of Revenue. Sales and Use Tax In day-to-day life, this mostly comes up with smaller out-of-state vendors and private-party sales.
What the Sales Tax Doesn’t Cover
Internet access is not subject to Tennessee sales tax. Federal law under the Internet Tax Freedom Act permanently bars states from taxing it.11Office of the Law Revision Counsel. 47 USC 151 – Purposes of Chapter If your internet service is bundled with phone service on one bill, only the telecommunications portion is taxable. Cable television, satellite programming, and wireless phone plans all carry the sales tax.12Tennessee Department of Revenue. Television and Telecommunications Tax
Hotel stays and other short-term lodging in Bartlett are subject to the 7% state sales tax, and localities may add their own occupancy taxes on top. Those occupancy charges are a separate levy from the sales tax discussed here and vary by jurisdiction, so a hotel bill won’t match the 9.75% you see on a store receipt.