Sales Tax Summary for Travelers to Tennessee

Tennessee State Sales Tax: 7%

Local sales tax ranges from 1% - 2.75%, most localities are 2.25%

Chattanooga: 2.25%
Memphis: 2.25%
Nashville: 2.25%

Hotel Occupancy Tax Rates vary by jurisdiction and averages 6% statewide.

Chattanooga: 8% (total tax 17.25%)
Memphis: 6.70% (total tax 15.95%)
Nashville: 5% (total tax 14.25)

Tennessee Sales Tax Exemption Procedures

Exemption is granted only to non-profit institutions under Federal Code Sections
501(c)(3), 501(c)(4), 501(c)(5) and 501(c)(19). This includes universities, colleges
and schools among many others.

Some institutions are required to pay with a check or credit card issued in the
same name as the tax exemption certificate.

Tennessee Application Forms

Application for RV-F1306901 Sales and Use Tax Exemption.

Hotel Instructions
  1. Network Hotels: Participating 501(c)(3) institutions will be pre-enrolled at all CTM
    Network hotels for purposes of sales tax waivers. Should a traveler lose or forget
    tax exempt documentation, back-up copies will be available from CTM.

  2. Out-of-Network Hotels: Participation 501(c)(3) institutions will not be enroller at any
    hotel out of the CTM Network. Should a traveler lose or forget tax exempt documentation,
    CTM cannot guarantee a sales tax waiver.