Sales tax in Shelby County, Tennessee

What is the sales tax rate in Shelby County?

The combined figures are the lowest and highest totals anywhere in Shelby County, so the rows above do not add up to them.

What is the sales tax rate in each city in Shelby County?

Tennessee publishes the rate for every city it taxes. These are the combined rates, state and local together, as listed in Tennessee's own rate file.

Source: Tennessee rate file for October 1, 2026 onward, from Tennessee's official rate page.

How much sales tax is that on a purchase in Shelby County?

At 9.25%, a $100 purchase carries $9.25 in sales tax and a $1,000 purchase $92.50, at the lowest rate in the county. At the highest, 9.75%, the same purchases carry $9.75 and $97.50. That is general merchandise; Tennessee taxes some categories, often groceries, differently, as the note below explains.

Among Tennessee's 95 counties, Shelby County's lowest rate ranks 68th highest, level with 21 other counties. See every Tennessee county.

Sales tax in counties next to Shelby County

Shelby County borders 6 counties, 4 of them in another state. The lowest rate next door is 7% in DeSoto County, MS, which is $22.50 less on a $1,000 purchase than the lowest rate in Shelby County.

Why the rate here is not the whole story

Tennessee taxes general merchandise at a state rate of 7 percent and Shelby County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, so the combined rate here runs from 9.25 percent in the unincorporated county up to 9.75 percent in Arlington, Bartlett, Collierville, Germantown, Lakeland, Millington and Memphis. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.

How do I find the exact rate for an address in Shelby County?

Use Tennessee's own address lookup. In Shelby County the rate depends on the address, anywhere from 9.25% to 9.75%.

Who has to collect sales tax in Shelby County?

Any seller with a physical presence in Tennessee collects at the rate for the address of the sale; a remote seller does once it passes Tennessee's economic nexus threshold. Tennessee sales tax covers the statewide rules and what is exempt.

Work out your own numbers

• Sales tax calculator

  Tax on a specific purchase at this county's rate, and the total you will actually pay.

• Do you have to collect?

  Whether your sales into Tennessee cross its economic nexus threshold. A different question from the rate.

• Property tax in Shelby County

  The other local tax: effective rate and median bill for this county.

• Sales tax by county

  Every US county, and how Tennessee compares with the rest of the country.