The sales tax rate in Columbia, Tennessee is 9.75% on most purchases. That total combines Tennessee’s 7% state rate with Maury County’s 2.75% local option tax. Groceries bought for home preparation are taxed at a lower combined rate of 6.75%, and large purchases like vehicles benefit from a cap on how much local tax you pay per item.
How the 9.75% Breaks Down
Every taxable purchase in Columbia carries two layers of sales tax. Tennessee imposes a flat 7% state rate on tangible goods and taxable services.1Justia. Tennessee Code 67-6-202 – Property Sold at Retail Maury County adds 2.75% on top, which is the maximum local rate Tennessee allows a county to charge.2Tennessee Department of Revenue. Due Dates and Tax Rates Added together, they produce the 9.75% that appears on your receipt.
Retailers collect the full amount at the register and send it to the Tennessee Department of Revenue, which routes the local portion back to Maury County.
Grocery and Food Rate
Food and food ingredients sold for home preparation are taxed at a lower state rate of 4% instead of 7%. Combined with the county’s 2.75%, groceries in Columbia ring up at 6.75%.3Tennessee Department of Revenue. SUT-53 – Food and Food Ingredients – Definition and Tax Rate This covers things like raw meat, bread, canned goods, and frozen vegetables.
Not everything at the grocery store qualifies. The following still get taxed at the full 9.75%:4Tennessee Department of Revenue. SUT-13 – Sales and Use Tax Rates – Overview
- Prepared food, including meals sold hot or items sold with utensils provided by the seller
- Candy, defined as items with sugar as a primary ingredient that don’t contain flour
- Dietary supplements, meaning anything labeled with a “supplement facts” panel rather than a “nutrition facts” panel5Tennessee Department of Revenue. SUT-56 – Dietary Supplements – Definition and Tax Rate
- Tobacco and alcohol
The label on the package decides the rate, not the aisle you found it in. A protein bar with a “supplement facts” panel is taxed at 9.75% even if a grocery store sells it, while a bag of flour from the same store is taxed at 6.75%.
The Single Article Rule on Big Purchases
Tennessee’s single article rule keeps local tax from piling up on expensive items like cars, boats, and heavy equipment. Maury County’s 2.75% local tax applies only to the first $1,600 of any single item’s price, which caps local tax at $44 per item no matter how much the item costs.6Tennessee Department of Revenue. SUT-6 – Single Article Tax – Overview and Application
There is also an additional state-level tax of 2.75% that applies only to the portion of the price between $1,600 and $3,200, under Tenn. Code Ann. § 67-6-702.7Justia. Tennessee Code 67-6-702 – Tax Authorized Above $3,200, neither the local tax nor this additional state tax applies. The base 7% state rate has no ceiling and applies to the full price.
Here is how the math works on a $10,000 vehicle bought in Columbia:
- State tax: $10,000 × 7% = $700
- Local tax on the first $1,600: $1,600 × 2.75% = $44
- Additional state tax on the $1,600 to $3,200 slice: $1,600 × 2.75% = $44
- Total: $788
Without the single article rule, the same vehicle would cost $975 in tax. The gap grows as the price climbs. One detail that trips people up: installation charges count as part of the sales price, so an appliance with a $200 install fee gets evaluated against these tiers on the combined amount.8Tennessee Department of Revenue. Services Subject to Sales Tax in Tennessee
Vending Machine Sales
Vending machines use a different local calculation. The state portion is normal (7% general, 4% for qualifying food), but Tennessee applies a flat 2.25% local rate on all vending machine sales statewide, regardless of the actual county rate.9Tennessee Department of Revenue. SUT-130 – Sales of Merchandise through Vending Machines A snack from a Columbia vending machine is taxed at 9.25% instead of 9.75%, and a qualifying food item at 6.25% instead of 6.75%.
Tennessee’s Annual Sales Tax Holiday
Tennessee holds a sales tax holiday each year on the last full weekend in July. For 2026, the holiday runs from Friday, July 24 through Sunday, July 26. During that weekend, qualifying purchases are exempt from both state and local sales tax. Eligible categories and price caps:
- Clothing priced at $100 or less per item
- School supplies priced at $100 or less per item
- Computers, laptops, and tablets priced at $1,500 or less
The holiday is mandatory for all Tennessee retailers, so stores cannot opt out. If an item is priced above the cap, the full price is taxed at the normal rate, not just the portion above the cap. Timing a back-to-school trip around this weekend saves nearly 10% on qualifying items.
Buying from Out-of-State Sellers
When you buy something from an out-of-state retailer that doesn’t charge Tennessee sales tax, you owe use tax on the purchase. The rate mirrors the sales tax: 7% state plus 2.75% local, totaling the same 9.75%.10Tennessee Department of Revenue. Consumer Use Tax This covers goods shipped into Tennessee for personal use, whether ordered online or picked up on a trip out of state.
Most large online retailers already collect Tennessee sales tax because of the state’s economic nexus rule, which requires out-of-state sellers with at least $100,000 in Tennessee sales to register and collect.11Tennessee Department of Revenue. SUT-4 – Nexus – Overview Purchases from smaller sellers, private parties, or foreign retailers can still leave a gap. You can report and pay what you owe through the consumer use tax return on the Tennessee Taxpayer Access Point (TNTAP).12Tennessee Department of Revenue. Sales and Use Tax