Tennessee sales tax on merchandise: 7.0%
Tennessee sales tax on food (non-restaurant): 5.5%
Shelby County sales tax (items up to $1,600): 2.25%
Shelby County sales tax (items from $1,601 to $3,200): 2.75%
Hotel Tax: additional 5% added to state and local sales tax 9.25% + 5% = 14.25%
So if you go to a dollar store and purchase a $1 non-food and a $1 food item your sales tax is 9.25% versus if you bought one food item and it being 7.75%.