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Tennessee Clarifies Local Privilege Taxes in Sevierville


 Admission to this show in Sevierville, TN, is subject to a 2% special local privilege tax but not sales tax.

Sevierville, Tennessee Department of Revenue has published a notice about it.

Sevierville imposes two special local privilege taxes:

  • A 2% tax on the purchase of food at restaurants.
  • A 2% tax on the purchase of admissions to amusements (theaters, shows, dance halls, and exhibitions).

Both taxes are separately stated on invoices. As a result, they are not included in the sales price and are not subject to sales tax. That’s what the department wants taxpayers and businesses to know.

Stay on top of sales tax changes in Tennessee and other states. Learn more.

photo credit: Dru Stefan Stone via photopin cc


Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.