March 21, 2026
Tennessee’s toilet supply market reflects the state’s robust construction sector, which supports substantial annual plumbing fixture sales across residential and commercial channels. Businesses selling toilets in Tennessee must register through Tennessee Taxpayer Access Point (TNTAP), the state’s online tax portal, paying a $15 registration fee to the county or city clerk. All toilet sales are subject to Tennessee’s 7% statewide sales tax, which applies at the point of purchase. The bathroom fixture segment continues to grow, driven by multifamily housing starts concentrated around Nashville, Knoxville, Memphis, and Chattanooga. Dealers serving both contractors and homeowners continue to expand showroom square footage to accommodate growing demand for water-efficient models.
Tennessee’s combination of rapid residential construction and an aging housing stock that requires fixture upgrades keeps toilet sales volumes consistently high across the state. Tennessee’s toilet market benefits from sustained population growth that has made Nashville one of the fastest-growing metro areas in the southeastern United States. Contractors, remodelers, and plumbing wholesalers across the state report strong demand for both standard and ADA (Americans with Disabilities Act)-compliant comfort-height models, particularly as aging-in-place renovations increase among older homeowners. The commercial sector, including hospitality, healthcare, and multifamily construction, drives volume purchases of dual-flush and pressure-assist units. Tennessee’s mix of urban cores and rural communities creates differentiated distribution needs, with established regional showrooms anchoring sales networks across the state’s three grand divisions: West Tennessee, Middle Tennessee, and East Tennessee.
The Energy Policy Act of 1992 caps all new toilets at 1.6 gallons per flush nationwide, while EPA WaterSense certification and ADA dimensional requirements further narrow the specifications for models sold in Tennessee. Toilet products sold in Tennessee must comply with multiple overlapping regulatory frameworks. The EPA WaterSense (EPA WaterSense program) certification program identifies toilets that use 1.28 gpf (gallons per flush) or less, helping consumers and contractors select high-efficiency models. Performance and dimensional requirements for vitreous china fixtures are governed by ASME A112.19.2 / CSA B45.1 (Ceramic Plumbing Fixtures). Commercial restrooms must meet ADA Section 604, which mandates toilet seat height between 17 and 19 inches above the finished floor. Tennessee’s statewide plumbing code is adopted under Tennessee Code Annotated (TCA) § 68-120-101 et seq., incorporating the International Plumbing Code standards. Plastic flush tanks and supply components are subject to NSF (NSF International)/American National Standards Institute (ANSI) 14, covering plastics piping systems components. The CPSC (Consumer Product Safety Commission) maintains oversight authority for porcelain shattering risks and seat mechanism defects. The Energy Policy Act of 1992 (42 U.S.C. § 6295) establishes a federal maximum of 1.6 gallons per flush for all new toilets sold in the United States, with EPA WaterSense-certified models using 1.28 gpf or less.
When selecting a toilet supplier in Tennessee, product range, brand representation, and in-person showroom access are the factors that most directly affect the quality of the purchase decision. Showrooms that carry major manufacturers, such as TOTO, Kohler, American Standard, and Mansfield, allow contractors and homeowners to compare rough-in dimensions, bowl heights, flush technology, and finish options side by side. Dealers with close contractor relationships often provide priority fulfillment for project-volume orders and can source specialty ADA-compliant or elongated comfort-height models not stocked at general retail. EPA WaterSense partner certification on the supplier’s part confirms that fixture inventory meets federal efficiency thresholds. Asking about warranty support, installation guidance, and return policies for damaged or incorrect-size units is equally important before committing to a supplier for a renovation or new-construction project. The rough-in distance, typically 10 or 12 inches from the wall to the center of the floor drain, determines which toilet models fit a bathroom’s existing plumbing, and WaterSense-certified models listed at epa.gov/watersense meet EPA water efficiency standards.
Top Toilets Providers in Tennessee
PDI Kitchen, Bath & Lighting
- Address: 4277 Sidco Dr, Nashville, TN 37204
- Phone: (615) 255-2500
- Website: https://www.relyonpdi.com
- Description: Established in 1973, PDI Kitchen, Bath & Lighting is the largest family-owned distributor of residential and commercial plumbing and lighting products in the southeastern United States. The Nashville showroom carries an extensive selection of Kohler toilets, including comfort-height, elongated, and dual-flush models suited to both residential and commercial applications. Design consultants are available by appointment or walk-in to guide contractors and homeowners through product specifications, rough-in requirements, and ADA-compliance options.
Kenny & Company
- Address: 2934 Sidco Dr, Ste 100, Nashville, TN 37204
- Phone: (615) 782-8000
- Website: https://www.kennycompany.com
- Description: Kenny & Company is a full-service kitchen and bath plumbing showroom serving Middle Tennessee contractors, designers, and homeowners with a curated selection of toilets, sinks, faucets, tubs, shower systems, lighting, and cabinetry. The Nashville location carries Kohler’s full toilet lineup alongside other premier brands, allowing buyers to evaluate bowl style, flush mechanism, and finish in a professionally designed display environment. Knowledgeable showroom associates assist with product comparisons, rough-in measurements, and special-order requests for models not on the floor.
Triton Stone Group of Nashville
- Address: 3711 Keystone Ave, Nashville, TN 37211
- Phone: (615) 613-0440
- Website: https://www.tritonstonenashville.com
- Description: Triton Stone Group of Nashville combines natural stone distribution with a retail kitchen and bath showroom that carries plumbing fixtures from brands including TOTO, Grohe, and Jacuzzi. The showroom’s toilet selection spans standard gravity-flush, pressure-assist, and dual-flush models, with display units that allow buyers to evaluate bowl height, seat design, and flush performance. Triton Stone serves both the public and the trade, making it a practical resource for design-build contractors seeking to bundle countertop materials and toilet fixtures in a coordinated procurement.
Gray-Hodges Corporation
- Address: 103 Jessamine St, Knoxville, TN 37917
- Phone: (865) 522-3113
- Website: https://www.grayhodges.net
- Description: Gray-Hodges Corporation has served East Tennessee’s plumbing supply needs since 1949, making it one of the region’s most established independent dealers of bathroom fixtures including toilets, tubs, sinks, faucets, and shower systems. The company distributes products from Delta, Mansfield, Aquaglass, and Jacuzzi, and serves both licensed plumbers and general contractors alongside retail customers. Gray-Hodges maintains inventory depth that supports quick-turnaround needs for service plumbers replacing failed fixtures in residential properties across Knox County and surrounding counties.
Frequently Asked Questions
What does it cost to register a toilet retail business in Tennessee?
Businesses must register through Tennessee Taxpayer Access Point (TNTAP) and pay a $15 registration fee to the county or city clerk in the jurisdiction where the business operates. Additional county business license fees may apply depending on the municipality. For state tax registration guidance, visit tntap.tn.gov.
What sales tax rate applies to toilet purchases in Tennessee?
Tennessee imposes a 7% statewide sales tax on retail toilet purchases. Local option taxes levied by counties and municipalities may add between 2.25% and 2.75% on top of the state rate, bringing the effective combined rate to approximately 9.25% to 9.75% in most Tennessee cities. For questions about local tax rates, contact the Tennessee Department of Revenue at (615) 253-0600.
What is the federal flush volume limit for new toilets?
Under 42 U.S.C. § 6295 of the Energy Policy Act of 1992, all new toilets sold in the United States are subject to a federal maximum flush volume of 1.6 gpf (gallons per flush). This statute prohibits the sale of new toilets exceeding this threshold regardless of whether they were manufactured domestically or abroad.
What does EPA WaterSense certification mean for a toilet?
The EPA WaterSense (EPA WaterSense program) label identifies toilets that use 1.28 gpf or less, at least 20% below the federal 1.6 gpf ceiling, while meeting rigorous flush performance standards verified through independent laboratory testing. Specifying WaterSense-certified models can reduce household water consumption and may qualify for utility rebate programs. Contact the Tennessee Department of Environment and Conservation at (615) 532-0109 for information on local water conservation incentives.
Are there height requirements for toilets in commercial restrooms?
Yes. The ADA (Americans with Disabilities Act) Standards for Accessible Design, Section 604, require that toilet seats in ADA-compliant commercial restrooms be positioned between 17 and 19 inches above the finished floor. This requirement applies to all new construction and alterations subject to Title III of the ADA. The ADA National Network provides compliance guidance at adata.org.
What performance standard governs vitreous china toilets sold in Tennessee?
ASME A112.19.2 / CSA B45.1, titled Ceramic Plumbing Fixtures, is the primary performance and dimensional standard for vitreous china toilets sold in North America, covering flush performance, water surface area, trap seal depth, and material quality. Tennessee’s plumbing code, adopted under Tennessee Code Annotated (TCA) § 68-120-101 et seq., incorporates International Plumbing Code requirements that reference ASME A112.19.2 / CSA B45.1 for fixture certification. Tennessee dealers and contractors are also subject to the federal efficiency ceiling under 42 U.S.C. § 6295, which prohibits the manufacture or sale of new toilets exceeding 1.6 gpf.
What return and warranty policies apply to toilets purchased in Tennessee?
Toilets are generally returnable within 30 days at Tennessee home improvement retailers if the unit is uninstalled, in original packaging with all hardware, wax ring, and mounting bolts, and with the receipt. Once a toilet has been installed, connected to plumbing, or has had the wax ring applied, most retailers will not accept a return and will direct the buyer to the manufacturer for warranty service. Restocking fees of 15 to 20 percent may apply to uninstalled toilet returns due to the weight and handling requirements. Manufacturer warranties on toilets are typically generous: major brands like TOTO, Kohler, and American Standard offer limited warranties of one to five years on the porcelain body and up to ten years on the flushing mechanism, covering manufacturing defects such as hairline cracks, glaze defects, and mechanical flush valve failures. Warranties exclude damage from impact, improper installation, use of chemical drain cleaners, and hard water staining. Tennessee buyers should inspect the toilet for chips or cracks upon delivery and verify the rough-in measurement before installation.