Tennessee Car Sales Tax & Wheel Tax by County (2026)
In Tennessee, the combined car sales tax runs 9.25%–9.75%depending on your county's local-option rate, and many counties add a flat wheel tax at registration — from $0 to $75. Emissions testing ended statewide in 2022. Find your county below.
Rates verified July 2026 from the TN Dept. of Revenue and county clerks. The local tax applies only to the first $1,600 of price; wheel tax is an annual flat fee.
| County | Combined sales tax | Wheel tax |
|---|---|---|
| Shelby (Memphis) | 9.75% | $75 |
| Davidson (Nashville) | 9.75% | $55 |
| Knox (Knoxville) | 9.25% | $36 |
| Hamilton (Chattanooga) | 9.25% | None |
| Rutherford (Murfreesboro) | 9.75% | $52.5 |
| Williamson (Franklin) | 9.75% | $25.75 |
| Montgomery (Clarksville) | 9.5% | $74 |
| Sumner (Gallatin) | 9.25% | $51 |
| Sevier (Sevierville) | 9.75% | None |
| Blount (Maryville) | 9.75% | None |
| Washington (Johnson City) | 9.5% | None |
| Madison (Jackson) | 9.75% | None |
| Wilson (Lebanon) | 9.75% | $25 |
| Bradley (Cleveland) | 9.75% | None |
| Maury (Columbia) | 9.75% | $25 |
Frequently asked questions
How much is car sales tax in Tennessee?
State sales tax is 7%, plus a county local-option tax (2.25%–2.75%) on the first $1,600, plus a 2.75% state single-article tax on the portion from $1,600 to $3,200. Combined county rates run 9.25% to 9.75%.
What is the wheel tax in Tennessee?
A flat per-vehicle fee some counties charge at registration, on top of the state fee. It ranges from $0 (Hamilton, Sevier, Blount, Madison, Bradley, Washington) to $75 in Shelby County. Many mid-size counties are $25–$55.
Does Tennessee require an emissions test?
No — Tennessee ended its vehicle emissions testing program in 2022. No county requires an emissions test to register anymore.
What's the base registration fee in Tennessee?
The standard passenger plate fee is about $29, plus the title fee ($14) and any county wheel tax. A one-year temporary state-fee waiver expired in 2023.