Tennessee Sales Tax Guide

State sales and use tax plus county and city local taxes

Statewide general taxYes

Primary returnSLS-450 · 2026 due dates

Marketplace postureGenerally excluded with evidence

Exemption formState-specific review

What people ask about Tennessee sales tax

Start with the high-impact answers, then use the complete rule explorer for product-specific and long-tail research.

01Does Tennessee have a statewide sales tax?

State sales and use tax plus county and city local taxes Tennessee local tax applies only up to a local single-article base for many tangible goods, with an additional state single-article tax on a separate band. Destination and local code remain essential.

02What sales tax rate and sourcing rules matter in Tennessee?

The state general rate is 7%; qualifying food has a reduced state rate. Local rates and the single-article limitation require line-level calculation rather than invoice-level multiplication.

03What Tennessee sales tax return or form is used?

The principal repository-tracked return is SLS-450. The reviewed filing posture requires electronic filing rather than a mailed paper return.

04How are marketplace sales reported in Tennessee?

Facilitator-collected sales are generally excluded from the seller's return when the state's evidence and certification requirements are satisfied.

05What resale or exemption certificate applies in Tennessee?

No single general state resale form is represented for this jurisdiction. Use the applicable state, local, multistate, or purchaser-issued documentation only after confirming eligibility.

06Does Tennessee have a sales tax holiday?

Annual: begins 12:01 a.m. on the last Friday in July and ends 11:59 p.m. the following Sunday. 2025: July 25-27, 2025; 2026: Friday July 31 through Sunday August 2, 2026. None (general consumer holiday; per DOR guidance, items are those for personal use).

07What special sales tax rates or excise layers apply in Tennessee?

food and food ingredients: local treatment: local rates apply, note: prepared food, supplements, candy, alcohol, tobacco stay at 7%, state rate: 4%; cable video programming: local treatment: special, state rate: tiered: first $15 exempt; $15.01 through $27.50 at 8.25%; amounts above $27.50 at 7%; direct to home satellite: local treatment: no local, state rate: 8.25%; interstate telecom business: local treatment: no local, state rate: 7.5%

08How can custom software tax treatment vary in Tennessee?

The corpus contains 3 custom software observations and does not support one unconditional yes-or-no answer. It records 3 included in base. Representative condition-specific observations include: when software origin: custom; transfer method: electronic: included in base; when software origin: custom; transfer method: load and leave: included in base; when software origin: custom; transfer method: physical: included in base. Review the full records and cited authority for the exact product identity, transaction facts, effective date, and local treatment before use.

09How can digital audio tax treatment vary in Tennessee?

The corpus contains 4 digital audio observations and does not support one unconditional yes-or-no answer. It records 1 excluded from base, 3 included in base. Representative condition-specific observations include: when use term: continued payment: included in base; when use term: non end user: excluded from base; when use term: permanent: included in base; when use term: temporary: included in base. Review the full records and cited authority for the exact product identity, transaction facts, effective date, and local treatment before use.

10How can prepared food tax treatment vary in Tennessee?

The corpus contains 7 prepared food observations and does not support one unconditional yes-or-no answer. It records 7 included in base. Representative condition-specific observations include: when food subtype: bakery; utensils provided: no: included in base; when food subtype: meat seafood; preparation state: unheated; sold by measure: weight or volume single item; utensils provided: no: included in base; when preparation state: requires cooking; utensils provided: no: included in base; when preparation state: unheated; sold by measure: weight or volume single item; utensils provided: no: included in base; when the source record states no narrower identity condition: included in base. Review the full records and cited authority for the exact product identity, transaction facts, effective date, and local treatment before use.

How Tennessee's system is organized

Tennessee local tax applies only up to a local single-article base for many tangible goods, with an additional state single-article tax on a separate band. Destination and local code remain essential.

The headline rate is only the beginning

The state general rate is 7%; qualifying food has a reduced state rate. Local rates and the single-article limitation require line-level calculation rather than invoice-level multiplication.

Why location data matters

Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding are useful evidence, but none should silently substitute for the jurisdiction rule that controls the transaction.

Rules that can change the answer

Product identity should be established before a rate is selected. In Tennessee, examples that deserve their own rule path include:

qualifying food uses a reduced state component
software and specified digital products are taxable
single-article caps and the additional state tax affect high-value goods

These are examples, not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.

Beyond three headline examples

The underlying research inventory contains 269 Tennessee treatment records across 42 product families. The inventory includes effective-date, evidence, rate-class, local-interaction, and sourcing fields. Its breadth is not a claim that every observed treatment is active in production: unresolved or independently unreviewed records remain non-operative.

269treatment records

42product families

durable medical equipmenttelecommunicationssoftware maintenanceprosthetic deviceoral care productprepared food

Explore all 269 Tennessee research recordsSearch treatment, rate, local, sourcing, evidence, and effective-date fields

Search this state's rule research

269 of 269 records shown

bottled waterspecial

Research observation — independent review required

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-228(a), 67-6-702(a)

Matrix references: 40060

Streamlined Sales Tax state taxability matrix

candyordinary

Research observation — independent review required

Identity or conditions: food subtype: general

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-228(b), 67-6-202(a), 67-6-702(a), 67-6-102(9)

Matrix references: 40010

Streamlined Sales Tax state taxability matrix

candyordinary

Research observation — independent review required

Identity or conditions: food subtype: sweetened dried fruit

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-228(b), 67-6-202(a), 67-6-702(a), 67-6-102(9)

Matrix references: 40015

Streamlined Sales Tax state taxability matrix

clothingordinary

Research observation — independent review required

Identity or conditions: garment subtype: essential clothing

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A

Matrix references: 20015

Streamlined Sales Tax state taxability matrix

clothingordinary

Research observation — independent review required

Identity or conditions: garment subtype: fur clothing

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A

Matrix references: 20050

Streamlined Sales Tax state taxability matrix

clothingordinary

Research observation — independent review required

Identity or conditions: garment subtype: general

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(12), 67-6-202(a), 67-6-702(a)

Matrix references: 20010

Streamlined Sales Tax state taxability matrix

clothing accessoryordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(13), 67-6-202(a), 67-6-702(a)

Matrix references: 20020

Streamlined Sales Tax state taxability matrix

computerordinary

Research observation — independent review required

Identity or conditions: transfer method: physical

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(17), 67-6-202(a), 67-6-702(a)

Matrix references: 30100

Streamlined Sales Tax state taxability matrix

custom softwareordinary

Research observation — independent review required

Identity or conditions: software origin: custom; transfer method: electronic

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-231(a), 67-6-702(a), 67-6-102(18) and (24)

Matrix references: 30025

Streamlined Sales Tax state taxability matrix

custom softwareordinary

Research observation — independent review required

Identity or conditions: software origin: custom; transfer method: load and leave

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-231(a), 67-6-702(a), 67-6-102(18)

Matrix references: 30035

Streamlined Sales Tax state taxability matrix

custom softwareordinary

Research observation — independent review required

Identity or conditions: software origin: custom; transfer method: physical

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-231(a) and (b), 67-6-702(a), 67-6-102(18)

Matrix references: 30015

Streamlined Sales Tax state taxability matrix

dietary supplementordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-228(b), 67-6-202(a), 67-6-702(a), 67-6-102(28)

Matrix references: 40020

Streamlined Sales Tax state taxability matrix

digital audioordinary

Research observation — independent review required

Identity or conditions: use term: continued payment

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-233(a) and (b)(2), 67-6-702(f)(4), 67-6-102 (29) and (94)

Matrix references: 31090

Streamlined Sales Tax state taxability matrix

digital audiono rate

Research observation — independent review required

Identity or conditions: use term: non end user

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-233(f),67-6-102(29) and (94)

Matrix references: 31095

Streamlined Sales Tax state taxability matrix

digital audioordinary

Research observation — independent review required

Identity or conditions: use term: permanent

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-233(a) and (b)(1), 67-6-702(f)(4), 67-6-102(29) and (94)

Matrix references: 31070

Streamlined Sales Tax state taxability matrix

digital audioordinary

Research observation — independent review required

Identity or conditions: use term: temporary

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-233(a) and (b)(1), 67-6-702(f)(4), 67-6-102(29) and (94)

Matrix references: 31080

Streamlined Sales Tax state taxability matrix

digital audio visualordinary

Research observation — independent review required

Identity or conditions: use term: continued payment

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-233(a) and (b)(2), 67-6-702(f)(4), 67-6-102(30) and (94)

Matrix references: 31060

Streamlined Sales Tax state taxability matrix

digital audio visualno rate

Research observation — independent review required

Identity or conditions: use term: non end user

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-233(f), 67-6-102(30) and (94)

Matrix references: 31065

Streamlined Sales Tax state taxability matrix

digital audio visualordinary

Research observation — independent review required

Identity or conditions: use term: permanent

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-233(a) and (b)(1), 67-6-702(f)(4), 67-6-102(30) and (94)

Matrix references: 31040

Streamlined Sales Tax state taxability matrix

digital audio visualordinary

Research observation — independent review required

Identity or conditions: use term: temporary

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-233(a) and (b)(1), 67-6-702(f)(4), 67-6-102(30) and (94)

Matrix references: 31050

Streamlined Sales Tax state taxability matrix

digital bookordinary

Research observation — independent review required

Identity or conditions: use term: continued payment

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-233(a) and (b)(2), 67-6-702(f)(4), 67-6-102(31) and (94)

Matrix references: 31120

Streamlined Sales Tax state taxability matrix

digital bookno rate

Research observation — independent review required

Identity or conditions: use term: non end user

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-233(f), 67-6-102(31) and (94)

Matrix references: 31125

Streamlined Sales Tax state taxability matrix

digital bookordinary

Research observation — independent review required

Identity or conditions: use term: permanent

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-233(a) and (b)(1), 67-6-702(f)(4), 67-6-102(31) and (94)

Matrix references: 31100

Streamlined Sales Tax state taxability matrix

digital bookordinary

Research observation — independent review required

Identity or conditions: use term: temporary

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-233(a) and (b)(1), 67-6-702(f)(4), 67-6-102(31) and (94)

Matrix references: 31110

Streamlined Sales Tax state taxability matrix

digital good otherordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-233 & 67-6-702(f)(4) & 67-6-102(94); T.C.A. 67-6-312(b) & 67-6-702(a) & 67-6-102(40); T.C.A. 67-6-312(c) & 67-6-702(a) & 67-6-102(2); T.C.A. 67-6-226 & 67-6-103(f)& 67-6-714 & 67-6-102(106); T.C.A. 67-6-227; T.C.A. 67-6-233 & 67-6-702(a) & 67-6-102(105)T.C.A. 67-6-231(b)

Matrix references: 31000

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; patient use scope: single patient; product form: component

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52512

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; payer: medicaid paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-308

Matrix references: 52510

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; payer: medicaid paid; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-308

Matrix references: 52504

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; payer: medicaid reimbursed; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52511

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; payer: medicaid reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52505

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; payer: medicare paid; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52508

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; payer: medicare paid; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52502

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; payer: medicare reimbursed; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52509

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; payer: medicare reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52503

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; prescription status: nonprescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52506

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; prescription status: nonprescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52500

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52507

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52501

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; patient use scope: single patient; product form: component

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52543

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; payer: medicaid paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-308

Matrix references: 52541

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; payer: medicaid paid; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-308

Matrix references: 52535

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; payer: medicaid reimbursed; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52542

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; payer: medicaid reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52536

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; payer: medicare paid; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52539

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; payer: medicare paid; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52532

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; payer: medicare reimbursed; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52540

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; payer: medicare reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52534

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; prescription status: nonprescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52537

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; prescription status: nonprescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52530

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52538

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump kit; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52531

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; payer: medicaid paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-308

Matrix references: 52525

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; payer: medicaid paid; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-308

Matrix references: 52519

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; payer: medicaid reimbursed; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52526

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; payer: medicaid reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52520

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; payer: medicare paid; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52523

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; payer: medicare paid; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52517

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; payer: medicare reimbursed; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52524

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; payer: medicare reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52518

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; prescription status: nonprescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52521

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; prescription status: nonprescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52515

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; prescription status: prescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: NA,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52522

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: breast pump supplies; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(97), 67-6-202(a), 67-6-702(a)

Matrix references: 52516

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; payer: medicaid paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(5)

Matrix references: 52470

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; payer: medicaid paid; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(5)

Matrix references: 52410

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; payer: medicaid reimbursed; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(5)

Matrix references: 52480

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; payer: medicaid reimbursed; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(5)

Matrix references: 52420

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; payer: medicare paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(5)

Matrix references: 52450

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; payer: medicare paid; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(5)

Matrix references: 52390

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; payer: medicare reimbursed; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(5)

Matrix references: 52460

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; payer: medicare reimbursed; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(5)

Matrix references: 52400

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; prescription status: nonprescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(5)

Matrix references: 52430

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; prescription status: nonprescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(5)

Matrix references: 52370

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(5)

Matrix references: 52440

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: enteral feeding; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(5)

Matrix references: 52380

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: general; patient use scope: single patient; product form: component

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(34)(B), 67-6-202(a), 67-6-702(a)

Matrix references: 52490

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicaid paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(34) and (67), 67-6-314(2), 67-6-308

Matrix references: 52110

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicaid paid; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(36) and (75), 67-6-308

Matrix references: 52050

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicaid reimbursed; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(34) and (67), 67-6-314(2)

Matrix references: 52120

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicaid reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(36) and (75), 67-6-202(a), 67-6-702(a)

Matrix references: 52060

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicare paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(34) and (67), 67-6-314(2)

Matrix references: 52090

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicare paid; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(36) and (75), 67-6-202(a), 67-6-702(a)

Matrix references: 52030

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicare reimbursed; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(34) and (67), 67-6-314(2)

Matrix references: 52100

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicare reimbursed; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(36) and (75), 67-6-202(a), 67-6-702(a)

Matrix references: 52040

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: general; prescription status: nonprescription; use location: home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(36) and (75), 67-6-202(a), 67-6-702(a)

Matrix references: 52070

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: general; prescription status: nonprescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(36) and (75), 67-6-202(a), 67-6-702(a)

Matrix references: 52010

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(36) and (75), 67-6-314(2)

Matrix references: 52080

Streamlined Sales Tax state taxability matrix

durable medical equipmentordinary

Research observation — independent review required

Identity or conditions: equipment subtype: general; prescription status: prescription; use location: not home

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(36) and (75), 67-6-202(a), 67-6-702(a)

Matrix references: 52020

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; payer: medicaid paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(4)

Matrix references: 52350

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; payer: medicaid paid; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(4)

Matrix references: 52290

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; payer: medicaid reimbursed; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(4)

Matrix references: 52360

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; payer: medicaid reimbursed; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(4)

Matrix references: 52300

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; payer: medicare paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(4)

Matrix references: 52330

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; payer: medicare paid; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(4)

Matrix references: 52270

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; payer: medicare reimbursed; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(4)

Matrix references: 52340

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; payer: medicare reimbursed; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(4)

Matrix references: 52280

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; prescription status: nonprescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(4)

Matrix references: 52310

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; prescription status: nonprescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(4)

Matrix references: 52250

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(4)

Matrix references: 52320

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: kidney dialysis; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(4)

Matrix references: 52260

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; payer: medicaid paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(3)

Matrix references: 52230

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; payer: medicaid paid; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(3)

Matrix references: 52170

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; payer: medicaid reimbursed; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(3)

Matrix references: 52240

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; payer: medicaid reimbursed; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(3)

Matrix references: 52180

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; payer: medicare paid; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(3)

Matrix references: 52210

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; payer: medicare paid; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(3)

Matrix references: 52150

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; payer: medicare reimbursed; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(3)

Matrix references: 52220

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; payer: medicare reimbursed; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(3)

Matrix references: 52160

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; prescription status: nonprescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(3)

Matrix references: 52190

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; prescription status: nonprescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(3)

Matrix references: 52130

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; prescription status: prescription; use location: home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(3)

Matrix references: 52200

Streamlined Sales Tax state taxability matrix

durable medical equipmentno rate

Research observation — independent review required

Identity or conditions: equipment subtype: oxygen delivery; prescription status: prescription; use location: not home

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-314(3)

Matrix references: 52140

Streamlined Sales Tax state taxability matrix

firearm safety deviceno rate

Research observation — independent review required

Identity or conditions: device function: locking safety

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-358(b)(2)

Matrix references: 70010

Streamlined Sales Tax state taxability matrix

firearm safety deviceno rate

Research observation — independent review required

Identity or conditions: device function: storage enclosure

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-358(b)(1)

Matrix references: 70011

Streamlined Sales Tax state taxability matrix

general tangible personal propertyordinary

Research observation — independent review required

Identity or conditions: device function: display enclosure

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-358(b)(1); T.C.A. 67-6-202(a),67-6-702(a)

Matrix references: 70012, 70013

Streamlined Sales Tax state taxability matrix

general tangible personal propertyordinary

Research observation — independent review required

Identity or conditions: device function: storage enclosure

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-202(a), 67-6-702(a)

Matrix references: 70014

Streamlined Sales Tax state taxability matrix

groceryspecial

Research observation — independent review required

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-228(a), 67-6-702(a), 67-6-102(43)

Matrix references: 40030

Streamlined Sales Tax state taxability matrix

handlingno rate

Research observation — independent review required

Identity or conditions: delivery context: direct mail

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(25) and (32)

Matrix references: 11020

Streamlined Sales Tax state taxability matrix

handlingordinary

Research observation — independent review required

Identity or conditions: delivery context: general

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(87)(A)(iv), 67-6-102(25)

Matrix references: 11000

Streamlined Sales Tax state taxability matrix

hygiene productordinary

Research observation — independent review required

Identity or conditions: drug status: meets drug definition; intended user: human; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(44) and (67), 67-6-320(a), 67-6-202(a), 67-6-702(a)

Matrix references: 51171

Streamlined Sales Tax state taxability matrix

hygiene productno rate

Research observation — independent review required

Identity or conditions: drug status: meets drug definition; intended user: human; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(44) and (67), 67-6-320(a), 67-6-202(a), 67-6-702(a)

Matrix references: 51172

Streamlined Sales Tax state taxability matrix

hygiene productordinary

Research observation — independent review required

Identity or conditions: garment subtype: diaper adult

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A

Matrix references: 20012

Streamlined Sales Tax state taxability matrix

hygiene productordinary

Research observation — independent review required

Identity or conditions: garment subtype: diaper child

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A

Matrix references: 20011

Streamlined Sales Tax state taxability matrix

hygiene productordinary

Research observation — independent review required

Identity or conditions: intended user: animal

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(44) and (67), 67-6-320(a), 67-6-202(a), 67-6-702(a)

Matrix references: 51180

Streamlined Sales Tax state taxability matrix

hygiene productordinary

Research observation — independent review required

Identity or conditions: intended user: human

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(44) and (67), 67-6-320(a), 67-6-202(a), 67-6-702(a)

Matrix references: 51170

Streamlined Sales Tax state taxability matrix

installation serviceordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(87)(A)(v)

Matrix references: 10040

Streamlined Sales Tax state taxability matrix

insulinno rate

Research observation — independent review required

Identity or conditions: intended user: animal; prescription status: nonprescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-320(b)(1)

Matrix references: 51070

Streamlined Sales Tax state taxability matrix

insulinno rate

Research observation — independent review required

Identity or conditions: intended user: animal; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-320(b)(1)

Matrix references: 51080

Streamlined Sales Tax state taxability matrix

insulinno rate

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: nonprescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-320(b)(1)

Matrix references: 51050

Streamlined Sales Tax state taxability matrix

insulinno rate

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-320(b)(1)

Matrix references: 51060

Streamlined Sales Tax state taxability matrix

medical oxygenordinary

Research observation — independent review required

Identity or conditions: intended user: animal; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-320(b)(2), 67-6-202(a), 67-6-702(a)

Matrix references: 51110

Streamlined Sales Tax state taxability matrix

medical oxygenordinary

Research observation — independent review required

Identity or conditions: intended user: animal; prescription status: prescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-320(b)(2),67-6-202(a), 67-6-702(a)

Matrix references: 51120

Streamlined Sales Tax state taxability matrix

medical oxygenordinary

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-320(b)(2),67-6-202(a), 67-6-702(a)

Matrix references: 51090

Streamlined Sales Tax state taxability matrix

medical oxygenno rate

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-320(b)(2)

Matrix references: 51100

Streamlined Sales Tax state taxability matrix

menstrual productordinary

Research observation — independent review required

Identity or conditions: menstrual form: collection device

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A

Matrix references: 51175

Streamlined Sales Tax state taxability matrix

menstrual productordinary

Research observation — independent review required

Identity or conditions: menstrual form: marketed clothing

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A

Matrix references: 51177

Streamlined Sales Tax state taxability matrix

menstrual productordinary

Research observation — independent review required

Identity or conditions: menstrual form: period underwear

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A

Matrix references: 51176

Streamlined Sales Tax state taxability matrix

mobility equipmentno rate

Research observation — independent review required

Identity or conditions: payer: medicaid paid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(61) and (75), 67-6-314(6), 67-6-308

Matrix references: 53050

Streamlined Sales Tax state taxability matrix

mobility equipmentno rate

Research observation — independent review required

Identity or conditions: payer: medicaid reimbursed; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(61) and (75), 67-6-314(6)

Matrix references: 53060

Streamlined Sales Tax state taxability matrix

mobility equipmentno rate

Research observation — independent review required

Identity or conditions: payer: medicare paid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(61) and (75), 67-6-314(6)

Matrix references: 53030

Streamlined Sales Tax state taxability matrix

mobility equipmentno rate

Research observation — independent review required

Identity or conditions: payer: medicare reimbursed; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102 (61) and (75), 67-6-314(6)

Matrix references: 53040

Streamlined Sales Tax state taxability matrix

mobility equipmentordinary

Research observation — independent review required

Identity or conditions: prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(61) and (75), 67-6-202(a), 67-6-702(a)

Matrix references: 53010

Streamlined Sales Tax state taxability matrix

mobility equipmentno rate

Research observation — independent review required

Identity or conditions: prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(61) and (75), 67-6-314(6)

Matrix references: 53020

Streamlined Sales Tax state taxability matrix

nonprescription drug animalordinary

Research observation — independent review required

Identity or conditions: intended user: animal; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(35), (67), and (75), 67-6-202(a), 67-6-702(a)

Matrix references: 51030

Streamlined Sales Tax state taxability matrix

nonprescription drug animalordinary

Research observation — independent review required

Identity or conditions: intended user: animal; sale context: free sample

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-202(a), 67-6-702(a)

Matrix references: 51260

Streamlined Sales Tax state taxability matrix

nonprescription drug humanordinary

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(35), (67), and (75), 67-6-202(a), 67-6-702(a)

Matrix references: 51010

Streamlined Sales Tax state taxability matrix

nonprescription drug humanordinary

Research observation — independent review required

Identity or conditions: intended user: human; sale context: free sample

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-202(a), 67-6-702(a)

Matrix references: 51240

Streamlined Sales Tax state taxability matrix

oral care productordinary

Research observation — independent review required

Identity or conditions: drug status: not otc drug; intended user: human; prescription status: nonprescription; sale context: individual

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A, T.C.A. 67-6-102(44), 67-6-202(a), 67-6-702(a),67-6-320(a)

Matrix references: 51340

Streamlined Sales Tax state taxability matrix

oral care productordinary

Research observation — independent review required

Identity or conditions: drug status: not otc drug; intended user: human; prescription status: prescription; sale context: individual

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A, T.C.A. 67-6-102(44), 67-6-202(a), 67-6-702(a),67-6-320(a)

Matrix references: 51345

Streamlined Sales Tax state taxability matrix

oral care productordinary

Research observation — independent review required

Identity or conditions: drug status: not otc drug; intended user: human; sale context: non individual

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A, T.C.A. 67-6-102(44), 67-6-202(a), 67-6-702(a),67-6-320(a)

Matrix references: 51550

Streamlined Sales Tax state taxability matrix

oral care productordinary

Research observation — independent review required

Identity or conditions: drug status: otc drug; intended user: human; prescription status: nonprescription; sale context: individual

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A, T.C.A. 67-6-102(44), 67-6-202(a), 67-6-702(a),67-6-320(a)

Matrix references: 51320

Streamlined Sales Tax state taxability matrix

oral care productordinary

Research observation — independent review required

Identity or conditions: drug status: otc drug; intended user: human; prescription status: prescription; sale context: individual

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A, T.C.A. 67-6-102(44), 67-6-202(a), 67-6-702(a),67-6-320(a)

Matrix references: 51325

Streamlined Sales Tax state taxability matrix

oral care productordinary

Research observation — independent review required

Identity or conditions: drug status: otc drug; intended user: human; sale context: non individual

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A, T.C.A. 67-6-102(44), 67-6-202(a), 67-6-702(a),67-6-320(a)

Matrix references: 51330

Streamlined Sales Tax state taxability matrix

oral care productordinary

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: nonprescription; sale context: individual

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(44),67-6-202(a),67-6-702(a),67-6-320(a)

Matrix references: 51300

Streamlined Sales Tax state taxability matrix

oral care productordinary

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: prescription; sale context: individual

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A, T.C.A. 67-6-102(44), 67-6-202(a), 67-6-702(a),67-6-320(a)

Matrix references: 51305

Streamlined Sales Tax state taxability matrix

oral care productordinary

Research observation — independent review required

Identity or conditions: intended user: human; sale context: non individual

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A, T.C.A. 67-6-102(44), 67-6-202(a), 67-6-702(a),67-6-320(a)

Matrix references: 51310

Streamlined Sales Tax state taxability matrix

otc drug animalordinary

Research observation — independent review required

Identity or conditions: intended user: animal; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(67) and (75), 67-6-202(a), 67-6-702(a)

Matrix references: 51150

Streamlined Sales Tax state taxability matrix

otc drug animalordinary

Research observation — independent review required

Identity or conditions: intended user: animal; prescription status: prescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(67) and (75), 67-6-320(a), 67-6-202(a), 67-6-702(a)

Matrix references: 51160

Streamlined Sales Tax state taxability matrix

otc drug animalordinary

Research observation — independent review required

Identity or conditions: intended user: animal; sale context: veterinary facility

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-202(a), 67-6-702(a), 67-6-351

Matrix references: 51210

Streamlined Sales Tax state taxability matrix

otc drug humanordinary

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: nonprescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(67) and (75), 67-6-202(a), 67-6-702(a)

Matrix references: 51130

Streamlined Sales Tax state taxability matrix

otc drug humanno rate

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(67) and (75), 67-6-320(a)

Matrix references: 51140

Streamlined Sales Tax state taxability matrix

otc drug humanno rate

Research observation — independent review required

Identity or conditions: intended user: human; sale context: hospital

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-320(a) and (b), Rule 1320-05-01-.26

Matrix references: 51190

Streamlined Sales Tax state taxability matrix

otc drug humanno rate

Research observation — independent review required

Identity or conditions: intended user: human; sale context: medical facility

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-320(a) and (b), Rule 1320-05-01-.26

Matrix references: 51195

Streamlined Sales Tax state taxability matrix

prepared foodordinary

Research observation — independent review required

Identity or conditions: food subtype: bakery; utensils provided: no

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-228(b), 67-6-202(a), 67-6-702(a), 67-6-102(74)

Matrix references: 41030

Streamlined Sales Tax state taxability matrix

prepared foodordinary

Research observation — independent review required

Identity or conditions: food subtype: meat seafood; preparation state: unheated; sold by measure: weight or volume single item; utensils provided: no

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-228(b), 67-6-202(a), 67-6-702(a), 67-6-102(74)

Matrix references: 41025

Streamlined Sales Tax state taxability matrix

prepared foodordinary

Research observation — independent review required

Identity or conditions: preparation state: requires cooking; utensils provided: no

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-228(b), 67-6-202(a), 67-6-702(a), 67-6-102(74)

Matrix references: 41040

Streamlined Sales Tax state taxability matrix

prepared foodordinary

Research observation — independent review required

Identity or conditions: preparation state: unheated; sold by measure: weight or volume single item; utensils provided: no

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-228(b), 67-6-202(a), 67-6-702(a), 67-6-102(74)

Matrix references: 41020

Streamlined Sales Tax state taxability matrix

prepared foodordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-228(b), 67-6-202(a), 67-6-702(a), 67-6-102(74)

Matrix references: 41000

Streamlined Sales Tax state taxability matrix

prepared foodordinary

Research observation — independent review required

Identity or conditions: seller classification: manufacturer naics sector 311 except bakeries 3118; utensils provided: no

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-228(b), 67-6-202(a), 67-6-702(a), 67-6-102(74)

Matrix references: 41010

Streamlined Sales Tax state taxability matrix

prepared foodordinary

Research observation — independent review required

Identity or conditions: utensils provided: yes

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: All of the food items and dietary supplements mentioned are taxable and if sold as prepared food (utensils are provided by the seller) are taxable.

Matrix references: 41045

Streamlined Sales Tax state taxability matrix

prescription drug animalordinary

Research observation — independent review required

Identity or conditions: intended user: animal; prescription status: prescription

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(35), (67), and (75),67-6-202(a), 67-6-702(a), 67-6-320(a)

Matrix references: 51040

Streamlined Sales Tax state taxability matrix

prescription drug animalno rate

Research observation — independent review required

Identity or conditions: intended user: animal; sale context: free sample

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-319(a)

Matrix references: 51270

Streamlined Sales Tax state taxability matrix

prescription drug animalordinary

Research observation — independent review required

Identity or conditions: intended user: animal; sale context: veterinary facility

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-202(a), 67-6-702(a), 67-6-351

Matrix references: 51220

Streamlined Sales Tax state taxability matrix

prescription drug humanno rate

Research observation — independent review required

Identity or conditions: intended user: human; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(35), (67), and (75), 67-6-320(a)

Matrix references: 51020

Streamlined Sales Tax state taxability matrix

prescription drug humanno rate

Research observation — independent review required

Identity or conditions: intended user: human; sale context: free sample

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-319(b)

Matrix references: 51250

Streamlined Sales Tax state taxability matrix

prescription drug humanno rate

Research observation — independent review required

Identity or conditions: intended user: human; sale context: hospital

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-320(a) and (b), Rule 1320-05-01-.26

Matrix references: 51200

Streamlined Sales Tax state taxability matrix

prescription drug humanno rate

Research observation — independent review required

Identity or conditions: intended user: human; sale context: medical facility

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-320(a) and (b), Rule 1320-05-01-.26

Matrix references: 51205

Streamlined Sales Tax state taxability matrix

prewritten softwareordinary

Research observation — independent review required

Identity or conditions: software origin: prewritten; transfer method: electronic

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-231(a), 67-6-702(a), 67-6-102(76) and (24)

Matrix references: 30050

Streamlined Sales Tax state taxability matrix

prewritten softwareordinary

Research observation — independent review required

Identity or conditions: software origin: prewritten; transfer method: load and leave

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-231(a), 67-6-702(a), 67-6-102(76)

Matrix references: 30060

Streamlined Sales Tax state taxability matrix

prewritten softwareordinary

Research observation — independent review required

Identity or conditions: software origin: prewritten; transfer method: physical

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-231(a) and (b), 67-6-702(a), 67-6-102(76)

Matrix references: 30040

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: dental prosthesis; payer: medicaid paid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(78) and (75), 67-6-314(1)

Matrix references: 54290

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: dental prosthesis; payer: medicaid reimbursed; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(78) and (75), 67-6-314(1)

Matrix references: 54300

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: dental prosthesis; payer: medicare paid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(78) and (75), 67-6-314(1)

Matrix references: 54270

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: dental prosthesis; payer: medicare reimbursed; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(78) and (75), 67-6-314(1)

Matrix references: 54280

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: dental prosthesis; prescription status: nonprescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(78) and (75), 67-6-314(1)

Matrix references: 54250

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: dental prosthesis; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(78) and (75), 67-6-314(1)

Matrix references: 54260

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicaid paid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(78) and (75), 67-6-314(1)

Matrix references: 54050

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicaid reimbursed; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(78) and (75), 67-6-314(1)

Matrix references: 54060

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicare paid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(78) and (75), 67-6-314(1)

Matrix references: 54030

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; payer: medicare reimbursed; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(78) and (75), 67-6-314(1)

Matrix references: 54040

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; prescription status: nonprescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(78) and (75), 67-6-314(1)

Matrix references: 54010

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: general; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102 (78) and (75), 67-6-314(1)

Matrix references: 54020

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: hearing aid; payer: medicaid paid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(78) and (75), 67-6-314(1)

Matrix references: 54230

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: hearing aid; payer: medicaid reimbursed; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(78) and (75), 67-6-314(1)

Matrix references: 54240

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: hearing aid; payer: medicare paid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(78) and (75), 67-6-314(1)

Matrix references: 54210

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: hearing aid; payer: medicare reimbursed; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(78) and (75), 67-6-314(1)

Matrix references: 54220

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: hearing aid; prescription status: nonprescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(78) and (75), 67-6-314(1)

Matrix references: 54190

Streamlined Sales Tax state taxability matrix

prosthetic deviceno rate

Research observation — independent review required

Identity or conditions: equipment subtype: hearing aid; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(78) and (75), 67-6-314(1)

Matrix references: 54200

Streamlined Sales Tax state taxability matrix

protective equipmentordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(79), 67-6-202(a), 67-6-702(a)

Matrix references: 20030

Streamlined Sales Tax state taxability matrix

sale price adjustmentordinary

Research observation — independent review required

Identity or conditions: adjustment kind: federal excise tax exclusion

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(87)(A), Rule 1320-05-01-.23

Matrix references: 11130

Streamlined Sales Tax state taxability matrix

sale price adjustmentordinary

Research observation — independent review required

Identity or conditions: adjustment kind: manufacturer coupon

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(87)(C)

Matrix references: 10090

Streamlined Sales Tax state taxability matrix

sale price adjustmentno rate

Research observation — independent review required

Identity or conditions: adjustment kind: manufacturer rebate motor vehicle

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-341

Matrix references: 10085

Streamlined Sales Tax state taxability matrix

sale price adjustmentordinary

Research observation — independent review required

Identity or conditions: adjustment kind: third party reimbursed discount

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Matrix references: 10080

Streamlined Sales Tax state taxability matrix

sale price adjustmentno rate

Research observation — independent review required

Identity or conditions: adjustment kind: trade in

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(87)(B)(iv)

Matrix references: 10060

Streamlined Sales Tax state taxability matrix

sale price adjustmentordinary

Research observation — independent review required

Identity or conditions: adjustment kind: tribal tax exclusion

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-102(87)(A)(ii)

Matrix references: 11120

Streamlined Sales Tax state taxability matrix

serviceordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(87)(A)(iii)

Matrix references: 10010

Streamlined Sales Tax state taxability matrix

shippingordinary

Research observation — independent review required

Identity or conditions: delivery component: combined; delivery context: general

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(87)(A)(iv), 67-6-102(25)

Matrix references: 11010

Streamlined Sales Tax state taxability matrix

shippingno rate

Research observation — independent review required

Identity or conditions: delivery component: postage; delivery context: direct mail

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(25) and (32)

Matrix references: 11022

Streamlined Sales Tax state taxability matrix

shippingno rate

Research observation — independent review required

Identity or conditions: delivery component: transportation shipping; delivery context: direct mail

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(25) and (32)

Matrix references: 11021

Streamlined Sales Tax state taxability matrix

soft drinkspecial

Research observation — independent review required

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-228(a), 67-6-702(a)

Matrix references: 40050

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: mandatory; software origin: custom; transfer method: electronic

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-208(b), (c), and (d), 67-6-702(a), 67-6-102(18), (19), and (24)

Matrix references: 30240

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: mandatory; software origin: custom; transfer method: load and leave

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-208(b), (c), and (d),67-6-702(a), 67-6-102(18) and (19)

Matrix references: 30250

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: mandatory; software origin: custom; transfer method: physical

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-208(b), (c), and (d),67-6-702(a),67-6-102(18) and (19)

Matrix references: 30230

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: mandatory; software origin: prewritten; transfer method: electronic

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-208(b), (c), and (d),67-6-702(a), 67-6-102(19), (24), and (76)

Matrix references: 30210

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: mandatory; software origin: prewritten; transfer method: load and leave

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-208(b), (c), and (d), 67-6-702(a), 67-6-102(19) and (76)

Matrix references: 30220

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: mandatory; software origin: prewritten; transfer method: physical

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-208(b), (c), and (d),67-6-702(a), 67-6-102(19) and (76)

Matrix references: 30200

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: both; software origin: custom; transfer method: electronic

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-208(b), (c), and (d),67-6-702(a), 67-6-102(18), (19), and (24)

Matrix references: 30380

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: both; software origin: custom; transfer method: load and leave

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-208(b), (c), and (d),67-6-702(a), 67-6-102(18) and (19)

Matrix references: 30390

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: both; software origin: custom; transfer method: physical

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-208(b), (c), and (d),67-6-702(a), 67-6-102(18) and (19)

Matrix references: 30370

Streamlined Sales Tax state taxability matrix

software maintenanceamount aware

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: both; software origin: prewritten; transfer method: electronic

Treatment: percentage split
Rate application: amount aware required
Rate class: amount aware
Taxable percentage: 10000%
Exempt percentage: 0%
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-208(b), (c), and (d),67-6-702(a),67-6-102(19), (24), and (76)

Matrix references: 30410

Streamlined Sales Tax state taxability matrix

software maintenanceamount aware

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: both; software origin: prewritten; transfer method: load and leave

Treatment: percentage split
Rate application: amount aware required
Rate class: amount aware
Taxable percentage: 10000%
Exempt percentage: 0%
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-208(b), (c), and (d),67-6-702(a),67-6-102(19) and (76)

Matrix references: 30420

Streamlined Sales Tax state taxability matrix

software maintenanceamount aware

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: both; software origin: prewritten; transfer method: physical

Treatment: percentage split
Rate application: amount aware required
Rate class: amount aware
Taxable percentage: 10000%
Exempt percentage: 0%
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-208(b), (c), and (d),67-6-702(a),67-6-102(19) and (76)

Matrix references: 30400

Streamlined Sales Tax state taxability matrix

software maintenanceno rate

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: support; software origin: custom; transfer method: physical

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(19)

Matrix references: 30360

Streamlined Sales Tax state taxability matrix

software maintenanceno rate

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: support; software origin: prewritten; transfer method: physical

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: 100

Matrix references: 30430

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: updates; software origin: custom; transfer method: electronic

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-208(b), (c), and (d), 67-6-702(a), 67-6-102(18), (19), and (24)

Matrix references: 30340

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: updates; software origin: custom; transfer method: load and leave

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-208(b), (c), and (d), 67-6-702(a), 67-6-102(18) and (19)

Matrix references: 30350

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: updates; software origin: custom; transfer method: physical

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-208(b), (c), and (d), 67-6-702(a), 67-6-102(18) and (19)

Matrix references: 30330

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: updates; software origin: prewritten; transfer method: electronic

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-208(b), (c), and (d), 67-6-702(a), 67-6-102(19), (24), and (76)

Matrix references: 30310

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: updates; software origin: prewritten; transfer method: load and leave

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-208(b), (c), and (d), 67-6-702(a), 67-6-102(19) and (76)

Matrix references: 30320

Streamlined Sales Tax state taxability matrix

software maintenanceordinary

Research observation — independent review required

Identity or conditions: contract requirement: optional; maintenance content: updates; software origin: prewritten; transfer method: physical

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-208(b), (c), and (d), 67-6-702(a), 67-6-102(19) and (76)

Matrix references: 30300

Streamlined Sales Tax state taxability matrix

sport recreational equipmentordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(95), 67-6-202(a), 67-6-702(a)

Matrix references: 20040

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: international; service subtype: fixed wireless

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98) and (47), 67-6-205(a) and (c)(3), 67-6-221, 67-6-702(f)(1)

Matrix references: 61050

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: international; service subtype: general

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98) and (47), 67-6-205(a) and (c)(3), 67-6-221, 67-6-702(f)(1); T.C.A. 67-6-102(98) and (47), 67-6-205(a) and (c)(3), 67-6-702(f)(1)

Matrix references: 61020, 61120

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: international; service subtype: mobile wireless

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98) and (47), 67-6-205(a) and (c)(3), 67-6-221, 67-6-702(f)(1)

Matrix references: 61060

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: international; service subtype: prepaid calling

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98), (47), and (72), 67-6-230(a), 67-6-702(a)

Matrix references: 61080

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: international; service subtype: prepaid wireless calling

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98), (47), and (73), 67-6-230(a), 67-6-702(a)

Matrix references: 61090

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: international; service subtype: private communications

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98), (47), and (77), 67-6-205(a) and (c)(3), 67-6-221, 67-6-702(f)(1)

Matrix references: 61100

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: international; service subtype: toll 800

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98) and (47), 67-6-205(a) and (c)(3), 67-6-221, 67-6-702(f)(1)

Matrix references: 61030

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: international; service subtype: toll 900

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98) and (47), 67-6-205(a) and (c)(3), 67-6-221, 67-6-702(f)(1)

Matrix references: 61040

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service scope: international; service subtype: value added nonvoice data

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98) and (47), 67-6-205(a) and (c)(3), 67-6-221, 67-6-702(f)(1)

Matrix references: 61110

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service scope: interstate; service subtype: fixed wireless

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98) and (48), 67-6-205(a) and (c)(3), 67-6-221, 67-6-702(f)(1)

Matrix references: 61150

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service scope: interstate; service subtype: general

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98) and (48), 67-6-205(a) and (c)(3), 67-6-221, 67-6-702(f)(1); T.C.A. 67-6-102(98) and (48), 67-6-205(a) and (c)(3), 67-6-702(f)(1)

Matrix references: 61010, 61220

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service scope: interstate; service subtype: mobile wireless

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98) and (48), 67-6-205(a) and (c)(3), 67-6-221, 67-6-702(f)(1)

Matrix references: 61160

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service scope: interstate; service subtype: prepaid calling

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98), (48), and (72), 67-6-230(a), 67-6-702(a)

Matrix references: 61180

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service scope: interstate; service subtype: prepaid wireless calling

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98), (48), and (72), 67-6-230(a),67-6-702(a)

Matrix references: 61190

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service scope: interstate; service subtype: private communications

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98), (48), and (77), 67-6-205(a) and (c)(3), 67-6-221, 67-6-702(f)(1)

Matrix references: 61200

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service scope: interstate; service subtype: toll 800

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98) and (48), 67-6-205(a) and (c)(3), 67-6-221, 67-6-702(f)(1)

Matrix references: 61130

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service scope: interstate; service subtype: toll 900

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98) and (48), 67-6-205(a) and (c)(3), 67-6-221, 67-6-702(f)(1)

Matrix references: 61140

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service scope: interstate; service subtype: value added nonvoice data

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98) and (48), 67-6-205(a) and (c)(3), 67-6-221, 67-6-702(f)(1)

Matrix references: 61210

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service scope: intrastate; service subtype: fixed wireless

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(98) and (49), 67-6-205(a) and (c)(3), 67-6-702(f)(2)

Matrix references: 61250

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service scope: intrastate; service subtype: general

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(98) and (49), 67-6-205(a) and (c)(3), 67-6-702(f)(2)

Matrix references: 61000, 61320

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service scope: intrastate; service subtype: mobile wireless

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(98) and (49), 67-6-205(a) and (c)(3), 67-6-702(f)(2)

Matrix references: 61260

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service scope: intrastate; service subtype: prepaid calling

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98), (49), and (72), 67-6-230(a), 67-6-702(a)

Matrix references: 61280

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service scope: intrastate; service subtype: prepaid wireless calling

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(98), (49), and (73), 67-6-230(a), 67-6-702(a)

Matrix references: 61290

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service scope: intrastate; service subtype: private communications

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(98), (49), and (77), 67-6-205(a) and (c)(3), 67-6-702(f)(2)

Matrix references: 61300

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service scope: intrastate; service subtype: toll 800

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(98) and (49), 67-6-205(a) and (c)(3), 67-6-702(f)(2)

Matrix references: 61230

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service scope: intrastate; service subtype: toll 900

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(98) and (49), 67-6-205(a) and (c)(3), 67-6-702(f)(2)

Matrix references: 61240

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service scope: intrastate; service subtype: value added nonvoice data

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(98) and (49), 67-6-205(a) and (c)(3), 67-6-702(f)(2)

Matrix references: 61310

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service subtype: ancillary

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(7), 67-6-205(c)(8), 67-6-702(f)(2)

Matrix references: 60010

Streamlined Sales Tax state taxability matrix

telecommunicationsno rate

Research observation — independent review required

Identity or conditions: service subtype: coin operated telephone

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
Local interaction: no local rate
Sourcing: standard situs
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(14),67-6-329(b)(1)

Matrix references: 61330

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service subtype: conference bridging

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(7)(A), 67-6-205(c)(8), 67-6-702(f)(2)

Matrix references: 60020

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service subtype: detailed billing

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(7)(B), 67-6-205(c)(8), 67-6-702(f)(2)

Matrix references: 60030

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service subtype: directory assistance

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(7)(C), 67-6-205(c)(8), 67-6-702(f)(2)

Matrix references: 60040

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service subtype: nonrecurring charge

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A

Matrix references: 10070

Streamlined Sales Tax state taxability matrix

telecommunicationsordinary

Research observation — independent review required

Identity or conditions: service subtype: paging

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A 67-6-102(98), 67-6-205(a) and (c)(3), 67-6-702(f)(2)

Matrix references: 61325

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service subtype: vertical service

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(7)(D), 67-6-205(c)(8), 67-6-702(f)(2)

Matrix references: 60050

Streamlined Sales Tax state taxability matrix

telecommunicationsspecial

Research observation — independent review required

Identity or conditions: service subtype: voice mail

Treatment: included in base
Rate application: special rate required
Rate class: special
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(7)(E), 67-6-205(c)(8), 67-6-702(f)(2)

Matrix references: 60060

Streamlined Sales Tax state taxability matrix

utilities energyordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: T.C.A. 67-6-102(87)(A)(iv),67-6-102(25)

Matrix references: 11015

Streamlined Sales Tax state taxability matrix

vending foodordinary

Research observation — independent review required

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Local interaction: ordinary local stack
Sourcing: destination
Evidence required: standard transaction record
Effective start: 2025-08-01
Research consolidation: unanimous candidate

Statute or rule: N/A,T.C.A. 67-6-228(a) and (b), 67-6-202(a), 67-6-702(g)

Matrix references: 40040

Streamlined Sales Tax state taxability matrix

Rate wrinkles tracked for Tennessee

Ordinary state rate in the research register: 7%

food and food ingredients

local treatment: local rates apply
note: prepared food, supplements, candy, alcohol, tobacco stay at 7%
state rate: 4%

cable video programming

local treatment: special
state rate: tiered: first $15 exempt; $15.01 through $27.50 at 8.25%; amounts above $27.50 at 7%

direct to home satellite

local treatment: no local
state rate: 8.25%

interstate telecom business

local treatment: no local
state rate: 7.5%

intrastate telecom and ancillary

local treatment: flat 2.5% local
state rate: 7%

single article 1600 to 3200

note: atop 7% state; local tax capped at first 1600
state rate: 2.75% state single article

Official special-rate source 1 Official special-rate source 2

A temporary rule is still a real rule

Tennessee has a recurring back-to-school holiday for qualifying clothing, school supplies, and computers; temporary grocery holidays, when enacted, require separate effective-date rules.

Tennessee Sales Tax Holiday - Clothing, School Supplies & Computers (traditional back-to-school holiday)

Calendar status: active

When: Annual: begins 12:01 a.m. on the last Friday in July and ends 11:59 p.m. the following Sunday. 2025: July 25-27, 2025; 2026: Friday July 31 through Sunday August 2, 2026.

Authority: Tenn. Code Ann. 67-6-393

Purchaser restrictions: None (general consumer holiday; per DOR guidance, items are those for personal use).

Clothing (shirts, pants, shoes, dresses, etc.)

notes: Items priced over $100 are fully taxable; bundled items cannot be split to get under the limit. Jewelry, handbags, and sports/recreational equipment are excluded.
price threshold per item: $100 or less per item

School supplies and school art supplies (binders, backpacks, pens, pencils, art supplies)

price threshold per item: $100 or less per item

Computers (laptops, tablets) for personal use

notes: Storage media, software, and printer supplies are excluded.
price threshold per item: $1,500 or less

Official holiday source

Sales Tax Holiday for Gun Safes and Gun Safety Devices

Calendar status: expired

When: One continuous period: 12:01 a.m. July 1, 2021 through 11:59 p.m. June 30, 2023 (not recurring).

Authority: Tenn. Code Ann. 67-6-393; original holiday July 1, 2021 - June 30, 2022, extended one year by Public Chapter 1053 (2022) (TN DOR Notice #22-06)

Purchaser restrictions: None.

Program ended: 2023-06-30

Gun safes (locking containers/enclosures designed for secure storage of firearms) and gun safety devices (integral devices permitting operation only by authorized users)

notes: No price threshold. Notice #22-06 states all retail sales of gun safes and gun safety devices after June 30, 2023 are subject to sales tax; however, a separate PERMANENT exemption for firearm safes and firearm safety devices was later enacted (HB7012/SB7085, 2023 special session), effective November 1, 2023 - see TN DOR Notice #23-16 and https://www.tn.gov/revenue/news/2023/8/30/important-notice-posted--exemption-for-firearm-safes-and-safety-devices.html

Official holiday source

2021 Sales Tax Holiday for Food, Food Ingredients, and Prepared Food

Calendar status: expired

When: One-time: 12:01 a.m. Friday, July 30, 2021 through 11:59 p.m. Thursday, August 5, 2021.

Authority: Public Chapter 456 (2021); Tenn. Code Ann. 67-6-393 (TN DOR Notice #21-10)

Purchaser restrictions: None.

Program ended: 2021-08-05

Food and food ingredients, plus prepared food (including grocery stores, restaurants, food trucks, takeout)

notes: Alcoholic beverages excluded.

Official holiday source

2022 Sales Tax Holiday for Food and Food Ingredients

Calendar status: expired

When: One-time: 12:01 a.m. Monday, August 1, 2022 through 11:59 p.m. Wednesday, August 31, 2022.

Authority: Public Chapter 1131 (2022); Tenn. Code Ann. 67-6-102 and 67-6-393 (TN DOR Notice #22-10)

Purchaser restrictions: None.

Program ended: 2022-08-31

Food and food ingredients (grocery food; items otherwise taxed at the 4% state food rate plus local rate)

notes: Excludes alcoholic beverages, tobacco, candy, dietary supplements, and prepared food; micro market and vending machine sales remained taxable.

Official holiday source

2023 Sales Tax Holiday for Food and Food Ingredients (three-month grocery tax holiday)

Calendar status: expired

When: One-time: 12:01 a.m. Tuesday, August 1, 2023 through 11:59 p.m. Tuesday, October 31, 2023.

Authority: Public Chapter 377 (2023) (Tennessee Works Tax Act; TN DOR Notice #23-09)

Purchaser restrictions: None.

Program ended: 2023-10-31

Food and food ingredients (grocery food)

notes: Excludes alcoholic beverages, tobacco, candy, dietary supplements, and prepared food; micro market and vending machine sales remained taxable.

Official holiday source

Holiday logic must check the event window, item definition, price cap, transaction timing, local participation, exchanges, and rain checks—not simply turn off tax for an entire state.

Working with SLS-450

The principal repository-tracked return is SLS-450. The reviewed filing posture requires electronic filing rather than a mailed paper return.

How to file Tennessee sales tax: 2026 due dates, frequencies, and forms →

Tracked form version: 0126 (revision for tax periods beginning 1/1/2026 and after)
Paper filing posture: not accepted
Account data required: state tax account number, filing frequency

Repository-verified workflow outputs

Worksheet for portal entry

Collected by a marketplace does not mean invisible

Facilitator-collected sales are generally excluded from the seller's return when the state's evidence and certification requirements are satisfied.

Seller registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately. Prophit keeps those facts attached to the return treatment instead of dropping marketplace transactions from the record.

Documenting exempt Tennessee sales

No single general state resale form is represented for this jurisdiction. Use the applicable state, local, multistate, or purchaser-issued documentation only after confirming eligibility.

Certificates are evidence, not a blanket switch

A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population, then monitored for expiration or changed facts.

State-specific knowledge, carried into the workflow

Prophit currently structures Tennessee transaction data for worksheet for portal entry. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.

See how Prophit.ai compares to other options in the sales tax software buyer's guide.

Research coverageInventory tracked269 treatment records across 42 product families

Jurisdiction logicEvidence-gatedState, local, sourcing, and special-regime facts require current situs evidence

Workflow outputAvailableWorksheet for portal entry

Direct transmissionAuthority-gatedNot represented by this public guide as authorized or available

Product availability varies by jurisdiction and customer configuration. Workflow support does not by itself establish registration, filing authority, credentials, agency acceptance, or tax advice.

Start with the authority

This guide is grounded in the repository's reviewed filing, marketplace, certificate, and tax-authority records. Rules change; confirm the current source and effective period before acting.

Reviewed and current as of August 22, 2026

What people ask about Tennessee sales tax

How Tennessee's system is organized

The headline rate is only the beginning

Rules that can change the answer

Beyond three headline examples

Rate wrinkles tracked for Tennessee

food and food ingredients

cable video programming

direct to home satellite

interstate telecom business

intrastate telecom and ancillary

single article 1600 to 3200

A temporary rule is still a real rule

Tennessee Sales Tax Holiday - Clothing, School Supplies & Computers (traditional back-to-school holiday)

Clothing (shirts, pants, shoes, dresses, etc.)

School supplies and school art supplies (binders, backpacks, pens, pencils, art supplies)

Computers (laptops, tablets) for personal use

Sales Tax Holiday for Gun Safes and Gun Safety Devices

Gun safes (locking containers/enclosures designed for secure storage of firearms) and gun safety devices (integral devices permitting operation only by authorized users)

2021 Sales Tax Holiday for Food, Food Ingredients, and Prepared Food

Food and food ingredients, plus prepared food (including grocery stores, restaurants, food trucks, takeout)

2022 Sales Tax Holiday for Food and Food Ingredients

Food and food ingredients (grocery food; items otherwise taxed at the 4% state food rate plus local rate)

2023 Sales Tax Holiday for Food and Food Ingredients (three-month grocery tax holiday)

Food and food ingredients (grocery food)

Working with SLS-450

Collected by a marketplace does not mean invisible

Documenting exempt Tennessee sales

State-specific knowledge, carried into the workflow

Start with the authority

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