Sales tax in Sumner County, Tennessee
There is no single sales tax rate in Sumner County. It runs from 9.25% to 9.75% depending on the exact address, because cities and special districts inside the county levy their own on top of the 7% state rate. The 7% state rate applies everywhere in the county; everything above that depends on where you are standing.
What is the sales tax rate in Sumner County?
| Tennessee state rate | 7% |
|---|---|
| Sumner County rate | 2.25% |
| Lowest combined rate in the county | 9.25% |
| Highest combined rate in the county | 9.75% |
The two combined figures are the lowest and highest totals found anywhere inside the county. They are not a state rate plus a county rate added together, and adding the rows above will not reproduce them, because cities and special districts levy in between.
Why the rate here is not the whole story
Tennessee taxes general merchandise at a state rate of 7 percent and Sumner 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 Hendersonville, Gallatin, Portland and White House. 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 Sumner County?
Because the rate changes within the county, an address is the only way to get it right. Use Tennessee's own lookup. A vendor's calculator is not the state speaking.
Who has to collect sales tax in Sumner County?
A seller with a physical presence in Tennessee collects at the rate for the address where the sale takes place. A remote seller collects once it passes Tennessee's economic nexus threshold, which is a separate question from the rate and is covered on our sales tax nexus checker. Marketplace facilitators generally collect on behalf of their sellers.
How does Sumner County compare?
See Tennessee sales tax for the statewide picture, including the average local rate and what is exempt. Property tax is a separate tax with separate rules: property tax in Sumner County.
Sources
- Sumner County rates: Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).