# Tenn. Code Ann. § 67-6-202: Property sold at retail > Tennessee · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-202 ## Section - **Citation:** Tenn. Code Ann. § 67-6-202 - **Heading:** Property sold at retail - **Jurisdiction:** Tennessee - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** TN Code / Title 67 / Chapter 6 / Section 67-6-202 ## Text (a) For the exercise of the privilege of engaging in the business of selling tangible personal property at retail in this state, a tax is levied on the sales price of each item or article of tangible personal property when sold at retail in this state; the tax is to be computed on gross sales for the purpose of remitting the amount of tax due the state and is to include each and every retail sale. The tax shall be levied at the rate of seven percent (7%). There is levied an additional tax at the rate of two and three-quarters percent (2.75%) on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property as defined in § 67-6-702(d) . The tax levied at the rate of two and three-quarters percent (2.75%) on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property shall be in addition to all other taxes and shall be a state tax for state purposes only. No county or municipality or taxing district shall have the power to levy any tax on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property. (b) Notwithstanding any other provision of law to the contrary, the one-half percent (0.5%) increase in the rate of the sales tax from five and one-half percent (5.5%) to six percent (6%) imposed by chapter 529 of the Public Acts of 1992 in this section and §§ 67-6-203 , 67-6-204 , 67-6-205 , and 67-6-221 shall remain in effect until changed by the general assembly. All revenue generated from such increases shall be deposited in the state general fund and earmarked for education purposes as provided in § 67-6-103(c)(2) . (c) This section levies a tax on the sales price of tangible personal property obtained from any micro market or vending machine or device. Acts 1947, ch. 3, § 3; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 51, §§ 7, 8; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003(a); Acts 1984 (Ex. Sess.), ch. 8, §§ 1, 6, 8; 1984, ch. 742, § 1; 1985, ch. 356, §§ 2, 7; 1992, ch. 529, § 1; 1993, ch. 190, §§ 1, 2; 2002, ch. 856, § 4a; 2003, ch. 357, §§ 20, 21; 2004, ch. 959, § 68; 2005, ch. 311, §§ 1, 3; 2007, ch. 602, §§ 51, 70, 139; 2009, ch. 530, § 35; 2011, ch. 72, § 1; 2021, ch. 289, § 2. ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003(a); Acts 1984 (Ex. Sess.), ch. 8, §§ 1, 6, 8; 1984, ch. 742, § 1; 1985, ch. 356, §§ 2, 7; 1992, ch. 529, § 1; 1993, ch. 190, §§ 1, 2; 2002, ch. 856, § 4a; 2003, ch. 357, §§ 20, 21; 2004, ch. 959, § 68; 2005, ch. 311, §§ 1, 3; 2007, ch. 602, §§ 51, 70, 139; 2009, ch. 530, § 35; 2011, ch. 72, § 1; 2021, ch. 289, § 2. (a) For the exercise of the privilege of engaging in the business of selling tangible personal property at retail in this state, a tax is levied on the sales price of each item or article of tangible personal property when sold at retail in this state; the tax is to be computed on gross sales for the purpose of remitting the amount of tax due the state and is to include each and every retail sale. The tax shall be levied at the rate of seven percent (7%). There is levied an additional tax at the rate of two and three-quarters percent (2.75%) on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property as defined in § 67-6-702(d) . The tax levied at the rate of two and three-quarters percent (2.75%) on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property shall be in addition to all other taxes and shall be a state tax for state purposes only. No county or municipality or taxing district shall have the power to levy any tax on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property. (b) Notwithstanding any other provision of law to the contrary, the one-half percent (0.5%) increase in the rate of the sales tax from five and one-half percent (5.5%) to six percent (6%) imposed by chapter 529 of the Public Acts of 1992 in this section and §§ 67-6-203 , 67-6-204 , 67-6-205 , and 67-6-221 shall remain in effect until changed by the general assembly. All revenue generated from such increases shall be deposited in the state general fund and earmarked for education purposes as provided in § 67-6-103(c)(2) . (c) This section levies a tax on the sales price of tangible personal property obtained from any micro market or vending machine or device. Acts 1947, ch. 3, § 3; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 51, §§ 7, 8; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003(a); Acts 1984 (Ex. Sess.), ch. 8, §§ 1, 6, 8; 1984, ch. 742, § 1; 1985, ch. 356, §§ 2, 7; 1992, ch. 529, § 1; 1993, ch. 190, §§ 1, 2; 2002, ch. 856, § 4a; 2003, ch. 357, §§ 20, 21; 2004, ch. 959, § 68; 2005, ch. 311, §§ 1, 3; 2007, ch. 602, §§ 51, 70, 139; 2009, ch. 530, § 35; 2011, ch. 72, § 1; 2021, ch. 289, § 2. ## Nearby sections - [Tenn. Code Ann. § 67-6-101 Short title - Nature of tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-101.md) - [Tenn. Code Ann. § 67-6-102 Chapter definitions - Definitions applicable for taxation of charges for mobile telecommunications services](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-102.md) - [Tenn. Code Ann. § 67-6-103 Deposit and allocation of receipts - Transportation equity trust fund - Other special allocations](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-103.md) - [Tenn. Code Ann. § 67-6-104 Apportionment of sales and use tax revenue to commercial development districts in rural, economically distressed counties](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-104.md) - [Tenn. Code Ann. § 67-6-105 Event Tourism Act](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-105.md) - [Tenn. Code Ann. § 67-6-106 Sales and use taxes collected on electronic nicotine delivery devices](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-106.md) - [Tenn. Code Ann. § 67-6-201 Taxable privilege declared](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-201.md) - [Tenn. Code Ann. § 67-6-202 Property sold at retail](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-202.md) - [Tenn. Code Ann. § 67-6-203 Property used, consumed, distributed or stored](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-203.md) - [Tenn. Code Ann. § 67-6-204 Lease or rental of property](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-204.md) - [Tenn. Code Ann. § 67-6-205 Services](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-205.md) - [Tenn. Code Ann. § 67-6-206 Industrial machinery and raw materials - Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-206.md) - [Tenn. Code Ann. § 67-6-207 Property sold to farmer or nurseryman](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-207.md) - [Tenn. Code Ann. § 67-6-208 Warranty or service contract covering repair or maintenance of tangible personal property - Computer software maintenance contracts](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-208.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-202. Check the current official text before relying on it. Not legal advice.