Tennessee Sales Tax Exemption Forms Tennessee: Sales Tax Handbook

Tennessee:

Tennessee Sales Tax Exemption / Resale Forms 4 PDFs

If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the Tennessee sales tax, you need the appropriate Tennessee sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in Tennessee, and lists four Tennessee sales tax exemption forms available for download.

Printable Tennessee Exemption Certificates

We have four Tennessee sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.

Sales Tax Exemption Form - Telephone Cooperatives Download Now
Streamlined Sales Tax Certificate of Exemption Download Now
Streamlined Sales Tax Certificate of Exemption (Multistate) Download Now
Streamlined Sales and Use Tax Exemption Certificate Download Now

Tennessee allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.

How to use sales tax exemption certificates in Tennessee

A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.

The state of Tennessee provides only one form to be used when you wish to purchase tax-exempt items such as prescription medicines.

The "Blanket Exemption Certificate" is utilized for all exempted purchases.

The form can be downloaded on this page.

To apply the certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.

How long is my Tennessee sales tax exemption certificate good for?

All blanket exemption certificates are infinitely valid, so long as there is recurring purchases by the owner of the certificate, where no more than one year passes between sales, or until the buyer cancels the certificate.

Can I use a blanket resale exemption certificate in Tennessee?

Tennessee does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.


Acceptance of uniform sales tax certificates in Tennessee

Tennessee is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.

Because Tennessee is a member of this agreement, buyers can use the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate when making qualifying sales-tax-exempt purchases from vendors in Tennessee.


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Source: http://www.salestaxhandbook.com/tennessee/sales-tax-exemption-certificates