# Memphis, TN Sales Tax Rate (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/tennessee/memphis
Published: 2026-09-01

The combined sales tax rate in Memphis, TN is 9.75% as of September 2026: 7% state, 2.25% county and 0.5% city.

| Component | Rate |
| --- | --- |
| State | 7% |
| County | 2.25% |
| City | 0.5% |
| Special district | 0% |
| **Combined** | **9.75%** |

Source: Kintsugi's rate table, as of September 2026. Official rates: [Tennessee DOR — Sales and Use Tax Rates](https://revenue.support.tn.gov/hc/en-us/articles/360058139672-SUT-13-Sales-and-Use-Tax-Rates-Overview).

## Memphis sales tax rates by ZIP code

| ZIP | County | Combined rate |
| --- | --- | --- |
| 37501 | Shelby County | 9.75% |
| 37544 | Shelby County | 9.75% |
| 38101 | Shelby County | 9.75% |
| 38103 | Shelby County | 9.75% |
| 38104 | Shelby County | 9.75% |
| 38105 | Shelby County | 9.75% |
| 38106 | Shelby County | 9.75% |
| 38107 | Shelby County | 9.75% |
| 38108 | Shelby County | 9.75% |
| 38109 | Shelby County | 9.75% |
| 38111 | Shelby County | 9.75% |
| 38112 | Shelby County | 9.75% |
| 38113 | Shelby County | 9.75% |
| 38114 | Shelby County | 9.75% |
| 38115 | Shelby County | 9.75% |
| 38116 | Shelby County | 9.75% |
| 38117 | Shelby County | 9.75% |
| 38118 | Shelby County | 9.75% |
| 38119 | Shelby County | 9.75% |
| 38120 | Shelby County | 9.75% |
| 38122 | Shelby County | 9.75% |
| 38124 | Shelby County | 9.75% |
| 38125 | Shelby County | 9.75% |
| 38126 | Shelby County | 9.75% |
| 38127 | Shelby County | 9.75% |
| 38128 | Shelby County | 9.75% |
| 38130 | Shelby County | 9.75% |
| 38131 | Shelby County | 9.75% |
| 38132 | Shelby County | 9.75% |
| 38133 | Shelby County | 9.75% |
| 38134 | Shelby County | 9.75% |
| 38135 | Shelby County | 9.75% |
| 38136 | Shelby County | 9.75% |
| 38137 | Shelby County | 9.75% |
| 38141 | Shelby County | 9.75% |
| 38145 | Shelby County | 9.75% |
| 38148 | Shelby County | 9.75% |
| 38150 | Shelby County | 9.75% |
| 38151 | Shelby County | 9.75% |
| 38152 | Shelby County | 9.75% |
| 38157 | Shelby County | 9.75% |
| 38159 | Shelby County | 9.75% |
| 38161 | Shelby County | 9.75% |
| 38163 | Shelby County | 9.75% |
| 38166 | Shelby County | 9.75% |
| 38167 | Shelby County | 9.75% |
| 38168 | Shelby County | 9.75% |
| 38173 | Shelby County | 9.75% |
| 38174 | Shelby County | 9.75% |
| 38175 | Shelby County | 9.75% |
| 38177 | Shelby County | 9.75% |
| 38181 | Shelby County | 9.75% |
| 38182 | Shelby County | 9.75% |
| 38184 | Shelby County | 9.75% |
| 38186 | Shelby County | 9.75% |
| 38187 | Shelby County | 9.75% |
| 38188 | Shelby County | 9.75% |
| 38190 | Shelby County | 9.75% |
| 38193 | Shelby County | 9.75% |
| 38194 | Shelby County | 9.75% |
| 38197 | Shelby County | 9.75% |

## Selling into Memphis: Tennessee rules

- **What's taxable:** At the state level, SaaS is taxable, clothing is taxable, groceries are taxable and digital goods are taxable.
- **Economic nexus:** Tennessee economic nexus applies once your sales into the state exceed $100,000 over the preceding 12 months. There is no transaction-count trigger.
- **Filing:** Tennessee assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the 20th of the month following the reporting period.

More in the [Tennessee sales tax guide](/sales-tax-guides/usa/tennessee).

## Frequently asked questions

### What is the sales tax rate in Memphis, TN?

The combined sales tax rate in Memphis, TN is 9.75% as of September 2026: 7% state, 2.25% county and 0.5% city.

### Why do sales tax rates differ by ZIP code in Memphis?

In Memphis they don't: all 61 ZIP codes with a Memphis mailing address carry 9.75%. Local taxes still follow jurisdiction boundaries rather than ZIP codes, so rate each sale by its delivery address.

### Do I need to collect Memphis sales tax if I'm based out of state?

Only once you have nexus in Tennessee. Tennessee economic nexus applies once your sales into the state exceed $100,000 over the preceding 12 months. There is no transaction-count trigger. After you register, you collect Tennessee sales tax on taxable sales delivered to Memphis.

### What does Tennessee tax?

At the state level, SaaS is taxable, clothing is taxable, groceries are taxable and digital goods are taxable. The Tennessee sales tax guide covers exemptions and local exceptions.
