Sales tax collections continue to lag behind state

By Amye Anderson
UCBJ Managing Editor

UPPER CUMBERLAND – December was a less than stellar month for sales tax collections in the Upper Cumberland, with many counties reporting little change or even a decline compared to the same period in 2016.

Overall, the UC collected $21,628,308 during the period – a 2.7 percent increase compared to the previous year. However, the region continued to lag behind the state, which reported a 8.7 percent increase in sales tax collections for the same period.

Only three UC counties reported double-digit percentage gains. Pickett County reported the largest gains – a 75.3 percent change in sales tax collections compared to the previous year – followed by Overton (14.6) and Smith (10.2).

Counties reporting a dip in collections, Cannon (-1.0), Clay (0.2), Fentress (-5.8), Jackson (-28.1), Warren (-0.3), and White (-12.0).Rounding out the UC are Cumberland (4.0), DeKalb (0.3), Macon (1.6), Putnam (4.6) counties.

Collections, considered just one measure of economic activity, are based on state sales taxes; local option taxes are excluded. Data lags by one month; for example, December numbers reflect November activity.

Counties December Year Prior Percent Change
Cannon $353,469 $357,209 -1.0
Clay $216,654 $217,114 -0.2
Cumberland $4,160,486 $4,001,166 4.0
DeKalb $807,437 $804,672 0.3
Fentress $751,330 $797,293 -5.8
Jackson $151,400 $210,572 -28.1
Macon $1,076,661 $1,060,168 1.6
Overton $944,370 $824,365 14.6
Pickett $251,736 $143,612 75.3
Putnam $8,521,861 $8,147,204 4.6
Smith $915,825 $831,136 10.2
Van Buren N/A N/A N/A
Warren $2,205,925 $2,212,353 -0.3
White $1,271,154 $1,444,742 -12.0
UC  $21,628,308 $21,051,606 2.7
TN  $730,212,000 $671,592,000 8.7

Source: Compiled by the Upper Cumberland Development District from data published by the Tennessee Department of Revenue.

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