Tennessee Increases Mineral Severance Tax Rate for Benton County

New 20-cent per ton tax on sand, chert, sandstone, limestone, and gravel to take effect May 1

Published on Feb. 18, 2026

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The Tennessee Department of Revenue has issued a notice that Benton County will be increasing its mineral severance tax rate from an unspecified prior level to 20 cents per ton for sand, chert, sandstone, limestone, and gravel severed from the ground. The new tax rate will go into effect on May 1, 2026.

Why it matters

Mineral severance taxes are an important revenue source for many local governments, helping to fund infrastructure, public services, and environmental protection efforts in areas with active mining and extraction industries. This tax increase in Benton County signals the state and local government's efforts to generate more revenue from the region's natural resources.

The details

According to the notice from the Tennessee Department of Revenue, the mineral severance tax rate in Benton County will increase from an unspecified prior level to 20 cents per ton for sand, chert, sandstone, limestone, and gravel that is extracted from the ground. This new tax rate will go into effect on May 1, 2026.

  • The new 20-cent per ton mineral severance tax rate in Benton County will take effect on May 1, 2026.

The players

Tennessee Department of Revenue

The state agency responsible for administering and collecting taxes, including the mineral severance tax, in Tennessee.

Benton County

A county located in west-central Tennessee that is home to active mining and extraction industries for materials like sand, chert, sandstone, limestone, and gravel.

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The takeaway

This tax increase reflects Benton County and the state of Tennessee's efforts to generate more revenue from the region's natural resources, which could impact local businesses and consumers reliant on these extracted materials. It also highlights the ongoing importance of mineral severance taxes as a revenue source for local governments with active mining industries.