TN has a high sales tax yes, however, no municipal or state income tax. Sales tax relief on groceries (or they used to) and ridiculously low insurance rates and depending on where you buy, low property tax. Auto registration is cheap also. Financially, it's better than any of the surrounding states. We didn't move back because GVG wanted to come to East TN and have the docking amenities we have here at our marina. Doesn't exist and the traffic in that part of the country is getting worse by the minutes.