Articles on: Accounts & Payments

Tennessee Sales Tax

For an overview of state sales tax, please view our article TicketSource and Sales Tax.


Sales tax will apply to this state from December 2, 2025


  1. Overview
  2. If you’ve been collecting taxes in Tennessee - online sales through TicketSource payment processing.
  3. If you’ve been collecting taxes in Tennessee – online sales through Stripe payment processing.
  4. If you are tax-exempt


Overview


For events in the U.S. state of Tennessee, TicketSource is required to charge the attendee Sales Tax on their booking (tickets, sundry sales and booking fees). You can find information on the current Sales Tax percentage for Tennessee here https://www.avalara.com/taxrates/en/state-rates.html


By using TicketSource and agreeing to its terms of use, event organizers authorize TicketSource to collect and remit taxes on your online ticket sales in States where TicketSource is legally required to do so. It remains the event organizers responsibility to understand their tax obligations.


If you’ve been collecting taxes in Tennessee - online sales through TicketSource payment processing.


You should no longer collect and remit sales tax on your online sales for Tennessee-based events.  TicketSource is now responsible for collecting and remitting this tax.  Please note that you will still be responsible for any applicable sales tax on direct sales (sales not processed online through TicketSource or when using your own merchant services).  Please refer to our Sales Tax Guidance for additional information.


If you’ve been collecting taxes in Tennessee – online sales through Stripe payment processing.


TicketSource will collect and remit sales tax on the booking fee for your online sales related to Tennessee-based events. You will remain responsible for any applicable sales tax on your online ticket sales (excluding the booking fee) or direct sales (sales not processed online through TicketSource or when using your own merchant services).  Please refer to our Sales Tax Guidance for additional information.


If you are tax-exempt


Sales tax is exempt on specific events or organizations:


  • Events or activities held for or sponsored by public or private schools, kindergarten through grade twelve (K-12).
  • The sales price of admissions to county or agricultural fairs and any dues, fees or charges that enable or entitle the entrant to engage in any otherwise taxable amusement activity held therein, including games, rides, shows, contests, or grandstand events.
  • The sales price of admissions to amusement or recreational activities conducted, produced, or provided by:
  • Not-for-profit museums, not-for-profit entities that operate historical sites and not-for-profit historical societies, organizations or associations;
  • Organizations that have received and currently hold a determination of exemption from the Internal Revenue Service, or
  • Tennessee historic property preservation or rehabilitation entities.
  • Athletic events for participants under eighteen (18) years of age sponsored by civic or not-for-profit organizations.
  • The sales price of admissions to amusement or recreational activities or facilities conducted, produced and controlled by municipalities or counties.
  • The sales price of admissions to musical concerts conducted, produced or provided by not-for-profit community group associations, if such associations promote, produce and control such concerts.
  • Admission, dues, fees, or other charges paid to any person principally engaged in offering services or facilities for the development or preservation of physical fitness through exercise or other active physical fitness conditioning. This exemption shall apply to services and facilities such as gyms, fitness centers, fitness studios, high-intensity interval training, cross training, ballet barre, pilates, yoga, spin classes, aerobics classes, and other substantially similar services and facilities that principally provide for exercise or other active physical fitness conditioning. This exemption shall not apply to persons principally engaged in offering recreational activities such as country clubs, tennis clubs, golf courses, and other substantially similar recreational facilities and activities
  • The fee paid by an establishment operated primarily for the sale of prepared food to one (1) or more persons for the purpose of providing live entertainment to the patrons of such establishment.

 

Full information on exempt events and organizations can be found here https://law.justia.com/codes/tennessee/2019/title-67/chapter-6/part-3/section-67-6-330/

Please note that you may be required to apply to the State for an exemption certificate https://tntap.tn.gov/eservices/_/#6


If you believe you are exempt under Tennessee Statute, please complete the tax exemption declaration in your TicketSource account from late November (please check back on this article in late November for guidance).


If you declare a tax exemption, we may contact you to request evidence of your exemption.  As stipulated by the state, delays in providing this evidence may result in sales tax being charged until suitable documentation is provided.


For further information, please visit the Tennessee Department of Revenue at  https://www.tn.gov/content/tn/revenue/taxes/sales-and-use-tax.html

Updated on: 28/11/2025