The annual Bonnaroo Music and Arts Festival has released an economic study showing that the annual festival now makes more than $51 million for Middle Tennessee and the state. About 80,000 people now attend the four-day festival each June in Coffee County. The study shows that about $36 million of the total impact of the Bonnaroo festival comes from direct visitor spending. Almost 75% of that spending takes place outside the festival grounds, on groceries and gasoline. Other sales, income and jobs make up another $15 million. Last year, Coffee County brought in more than $580,000 and the state almost $3 million in taxes from festival sales.