Tennessee Department of Revenue Notice Changes Lewis County Local Tax Rate

November 14, 2022

The Tennessee Department of Revenue recently issued Important Notice #22-15, changing the local tax rate in Lewis County.

On Aug. 4, 2022, voters in Lewis County voted to increase the local sales tax rate to 2.75%. The effective date of the tax rate increase is Nov. 1, 2022.

Application of the New Tax Rate

The new rate will apply to all taxable sales of tangible personal property made on or after Nov. 1, 2022. It also applies to the sale of taxable services for billing periods starting on or after Nov. 1, 2022. Sellers located in Lewis County must collect and remit the tax at this new rate.

The corresponding local consumer use tax rate in Lewis County also increases to 2.75%.

Single Article Application

The local option tax rate in Lewis County applies to the first $1,600 of the sales price of any single article of tangible personal property sold, unless that item is specifically exempted from local tax or taxed at another rate by law. The local tax cap on sales of single articles of tangible personal property will be $44. The local rate also applies to the total sales price of any taxable service.

In addition, there is a state single article tax rate of 2.75% applicable to the sales price, from $1,600.01 up to and including $3,200, of any item of tangible personal property.

For More Information

Visit www.tn.gov/revenue. Click on Revenue Help to search for answers or to submit an information request.