Tennessee – Local Sales Tax Rate Changes

SALT Report 3075 – The Tennessee Department of Revenue has announced the following local sales tax rate changes, effective November 1, 2013.

City of Atoka

The local sales and use tax rate in the city of Atoka will increase to 2.75%. The new rate will apply to all taxable sales of tangible personal property made on or after November 1, 2013 and to the sale of taxable services for all billing periods starting on or after November 1, 2013 by sellers located in the city of Atoka.

City of Munford

The local sales and use tax rate in the city of Munford will increase to 2.75%.  The new rate will apply to all taxable sales of tangible personal property made on or after November 1, 2013 and to the sale of taxable services for all billing periods starting on or after November 1, 2013 by sellers located in the city of Munford.

Tax Cap

The local option tax rate in both Atoka and Munford only applies to the first $1,600 of the sales price of any single article of tangible personal property sold.  Therefore, the local tax cap on sales of single articles of tangible personal property or services is $44.

For Further Information

Tennessee Department of Revenue – Notice No. 13-09

Tennessee Department of Revenue – Notice No. 13-08