The sales tax rate in Williamson County, Tennessee is 9.75% on most purchases. That figure combines the 7% Tennessee state sales tax with the county’s 2.75% local tax, which is the maximum local rate state law allows.1Justia. Tennessee Code 67-6-202 – Property Sold at Retail2Tennessee Department of Revenue. Local Sales Tax3Tennessee Department of Economic and Community Development. Williamson County Retailers collect both portions at the register and send them to the Tennessee Department of Revenue, which routes the local share back to the county. You do nothing extra.
Groceries, high-dollar items, and the state’s annual tax holiday all change what you actually pay, so the 9.75% figure is the starting point rather than the whole story.
Grocery Rate Is 6.75%
Food and food ingredients sold for home preparation are taxed at a reduced 4% state rate instead of 7%.4Justia. Tennessee Code 67-6-228 – Food Retail Sales Tax The 2.75% local tax still applies in full, which brings the combined grocery rate in Williamson County to 6.75%.5Tennessee Department of Revenue. SUT-53 – Food and Food Ingredients – Definition and Tax Rate
The reduced rate covers produce, dairy, bread, canned goods, frozen vegetables, and other staples you take home and cook. It does not cover candy, dietary supplements, alcoholic beverages, or tobacco, all of which stay at 9.75%.4Justia. Tennessee Code 67-6-228 – Food Retail Sales Tax
Prepared Food Is Taxed at the Full 9.75%
Food classified as “prepared” loses the grocery rate. An item is prepared if the seller heats it, combines two or more ingredients and sells them as one item, or provides eating utensils like plates, forks, or napkins.6Tennessee Department of Revenue. SUT-54 – Prepared Food – Definition and Tax Rate A grocery store deli that sets out napkins beside its sandwich display has turned those sandwiches into prepared food for tax purposes, even if they are served cold. Restaurant meals, hot foods from a convenience store, and ready-to-eat salad bars all qualify.
Big-Ticket Purchases: The Single Article Tax
On expensive items, the tax rate changes as the price climbs. Tennessee applies a three-tier structure to any single article of tangible personal property:7Justia. Tennessee Code 67-6-702 – Tax Authorized – Rates – Termination of Services Tax8FindLaw. Tennessee Code 67-6-202 – Tax on Retail Sales
- First $1,600 of the price: full 9.75% (7% state plus 2.75% local).
- $1,600.01 to $3,200: still 9.75%, but the local 2.75% is replaced by a state-level 2.75% single article tax. Same dollar amount, different recipient.
- Above $3,200: only the 7% state tax applies. No local tax, no single article tax.
On a $20,000 purchase, you pay 9.75% on the first $3,200 and 7% on the remaining $16,800. That is $462 less than if 9.75% applied to the whole price. The savings grow with the price tag, which is why this structure matters most for vehicles, boats, and heavy equipment.
Vehicle Trade-Ins
Vehicles follow the same tiers, but a trade-in lowers the taxable amount. The dealer subtracts the trade-in value before calculating the tax, as long as the trade is of “like kind and character” and the credit is shown on the invoice at the time of sale.9Tennessee Department of Revenue. County Clerk Sales and Use Tax Manual for Automobiles and Boats If the dealer cuts you a separate check for your old vehicle instead of listing it as a trade, the credit disappears and you owe tax on the full purchase price.
On a $35,000 car with a $10,000 trade-in, the taxable amount is $25,000. The 7% state tax applies to the whole $25,000 ($1,750), the local 2.75% applies to the first $1,600 ($44), and the state single article 2.75% applies to the next $1,600 ($44). Total: $1,838. The trade-in saves roughly $700 in tax.
The Rate Is the Same in Every Williamson County City
Franklin, Brentwood, Spring Hill, Nolensville, and Fairview all charge 9.75%. Cities inside Williamson County do not add anything on top of the county’s 2.75% because the county already levies the maximum local rate state law permits, leaving no room for municipal stacking.3Tennessee Department of Economic and Community Development. Williamson County2Tennessee Department of Revenue. Local Sales Tax Driving across town to a different Williamson city will not change what you pay. Crossing into a neighboring county is the only way to find a different combined rate.
Annual Sales Tax Holiday
Tennessee suspends sales tax on certain back-to-school categories one weekend each summer, typically the last full weekend in July. For 2026, the holiday runs Friday, July 24 through Sunday, July 26. Qualifying items are fully exempt from both the state and local portions. The categories and per-item caps:
- Clothing and apparel, $100 or less per item.
- Computers, laptops, and tablets, $1,500 or less per item. Software is not included.
- School supplies and art supplies, $100 or less per item.
Retailers apply the exemption automatically. You do not need to ask for it or show documentation. The cap works on the full item price: a $101 shirt is taxed on the entire $101, not just the dollar over the limit. Keep each item under its threshold and the savings approach 10% of the taxable total.
Online Orders and Out-of-State Purchases
If you buy something from an out-of-state seller who does not collect Tennessee sales tax, you technically owe use tax at the same 9.75% combined rate. This applies to online purchases, catalog orders, and goods bought while traveling and brought back into the state.10Tennessee Department of Revenue. Consumer Use Tax Most major online retailers already collect Tennessee tax at checkout, so this most often comes up with smaller vendors or private-party sales across state lines.
Since July 2024, use tax also covers certain services performed outside Tennessee when the item is delivered back into the state, including repairs to personal property, dry cleaning, and software installation.10Tennessee Department of Revenue. Consumer Use Tax
Permanent Exemptions Worth Knowing
A few categories are permanently exempt from Tennessee sales tax regardless of where you shop:11Tennessee Department of Revenue. Other Exemptions
- Prescription drugs and certain healthcare products.
- Textbooks and school meals.
- Gasoline, which is taxed under a separate motor fuel excise tax rather than the general sales tax.
- Purchases by government entities and qualifying nonprofits, based on buyer status.
- Resale inventory bought by retailers with a valid resale certificate.
- Equipment and supplies bought by qualified farmers and manufacturers with proper certification.
Status-based exemptions require documentation on file with the seller before the sale. Claiming an exemption after you have already paid is far harder than presenting the certificate at the register.