TAX & LICENSE / STATE TAX SYSTEM
State Income Tax
Newcomers to Tennessee will be pleased to learn that the state is one of the few that does not impose a personal income tax on wages or salaries. The income tax does apply to most income from stocks, bonds, and notes receivable. Certain income is exempt, so consult the Department of Revenue for complete information or answers to your specific questions:
Tennessee Department of Revenue
Taxpayer Services
500 Deaderick Street
Nashville 615-253-0600
Pensions, Social Security & IRAs
Since the Tennessee income tax does not apply to salaries and wages, items of income such as social security and pension income are not subject to state tax. Income from stocks and bonds of pension trusts and profit sharing trusts that are exempt from federal income taxation are also exempt from state tax. This includes such accounts as IRAs and distributions from IRA accounts.
Sales & Use Taxes
Tennessee state sales and use taxes are both imposed at a rate of 7 percent. Local jurisdictions tend to raise this rate by an average of 2.25 percent. Food is taxed at 5 percent, but candy, dietary supplements and prepared food are taxed at the increased 7 percent rate. Nearly 75 percent of the sales and use tax dollars support education. Among the other major state taxes is petroleum taxes, corporate franchise taxes, and excise taxes.
Property Tax
Levied by the county and municipal governments, the property tax rates apply to each $100 of assessed value of property. The assessment ratio applied to residential property is 25 percent. Most municipalities and some special school districts impose additional tax levies. For answers to your questions or specific tax rates, contact:
County Tax Assessors
Anderson County
Clinton 865-457-6225
Blount County
Maryville 865-273-5850
Knox County
Knoxville 865-215-2360
Loudon County
Loudon 865-458-2059
Sevier County
Sevierville 865-453-3242
Hunting & Fishing Licenses
Tennessee offers anglers world-class opportunities to pull a variety of fish from 28 major reservoirs as well as 19,000 miles of streams, numerous lakes and ponds. The state is also rich in gamelands for small and large-game hunting. Licenses for fishing and hunting are required for adults in Tennessee. The fees for licenses vary with your residency status, the type of license, and the duration of the license. Licenses with the exception of the Lifetime Sportsman License are available from county clerks, sporting and hardware stores, boat docks, and Tennessee Wildlife Resources Agency (TWRA) regional offices. Licenses can be ordered by phone with a major credit card. For answers to specific questions about hunting or fishing in Tennessee, contact:
Tennessee Wildlife Resources Agency
615-781-6500
Hunter Education
615-781-6538
License Section
615-781-6585
Fisheries Division
615-781-6575
Wildlife Division
615-781-6610
Fishing Licenses by Telephone
888-814-8972
Online Hunting Licenses
Watercraft Registration
All boats equipped with any type of motor or sail must be registered in the state of Tennessee. Newcomers have 60 days to use their vessels on Tennessee waters with the previous state’s registration before complying. Contact the TWRA office for a booklet on boating laws or answers to specific questions:
Tennessee Wildlife Resources Agency
Boating Safety 615-781-6682
Boat Registration 615-781-6522
Pet Licenses
The regulations on pet licensing and immunization against rabies vary with your municipality and county jurisdiction. Contact your local animal control office for details on the regulations in your area. Pet licensing safeguards public health but also facilitates identification of lost pets.
Voting Information
Any citizen of the United States and state resident who will be at least 18 years of age before the date of the next election can register to vote in Tennessee unless disqualified under the law. Qualified voters should complete a voter registration form and file the form with their local county election commission. Registration forms can be completed at a number of county offices and public libraries. It is also possible to mail in your registration form. To participate in an election, a qualified voter must be registered no less than 30 days prior to the election. Mail-in forms must be postmarked at least 30 days before the election. Voter registration is permanent unless you move, change your name, or change your political party affiliation. For more information, contact:
Tennessee State Division of Elections
615-741-7956
County Election Commissions
Anderson County
Clinton 865-457-6238
Blount County
Maryville 865-273-5920
Knox County
Knoxville 865-215-2480
Loudon County
Loudon 865-458-2560
Sevier County
Sevierville 865-453-6985
Political Party Headquarters
National Democratic Committee
202-863-8000
Tennessee Democratic Party
615-327-9779
National Republican Committee
202-863-8500
Republican Party of Tennessee
615-329-9595
League of Women Voters
National League of Women Voters
202-429-1965
League of Women Voters
of Tennessee and Nashville
615-297-7134