Tennessee Vehicle Tax Overview
Tennessee applies a state sales tax plus local option taxes on vehicle purchases. The state also has a unique single article tax provision and various fees based on county of registration.
Sales Tax Structure
- State Rate: 7% on first $1,600
- Additional Rate: 2.75% on remainder
- Local Tax: Up to 2.75%
- Single Article Limit: Varies by county
Major County Rates (Total)
- Davidson (Nashville): 9.75%
- Shelby (Memphis): 9.75%
- Knox (Knoxville): 9.75%
- Hamilton (Chattanooga): 9.75%
- Rutherford (Murfreesboro): 9.75%
Registration Fees (2024)
- Basic Registration: $26.50
- Title Fee: $11
- Plate Fee: $5
- County Wheel Tax: Varies by county
- Safety Inspection: Required in some counties
County Wheel Tax
- Davidson County: $55
- Shelby County: $50
- Knox County: None
- Hamilton County: $24
- Other Counties: $10-$100
Tax Exemptions
- Vehicles transferred between spouses
- Inherited vehicles
- Certain disabled veterans
- Some nonprofit organizations
- Military personnel (specific conditions)
Registration Requirements
- New Residents: 30 days to register
- Insurance: Mandatory coverage
- Documentation:
- Valid Tennessee driver's license
- Proof of insurance
- Vehicle title
- Emissions test (if required)
Emissions Testing
- Required Counties:
- Davidson (Nashville)
- Hamilton (Chattanooga)
- Rutherford (Murfreesboro)
- Sumner (Gallatin)
- Williamson (Franklin)
- Wilson (Lebanon)
- Test Fee: $9
- Frequency: Annual
Special Vehicle Categories
- Electric Vehicles: Additional $100 annual fee
- Antique Vehicles: One-time registration
- Commercial Vehicles: Different fee structure
- Farm Vehicles: Special rates available
Money-Saving Tips
- Compare county wheel tax rates
- Check for veteran exemptions
- Consider antique registration
- Maintain emissions compliance
- Research multi-year registration options
Common Questions
- Q: How is single article tax calculated?
A: Applied to portion of price above $1,600
- Q: Do I need emissions testing?
A: Only in specific counties
- Q: What is wheel tax?
A: Additional county fee for vehicle registration