Tennessee resale certificate To apply for entity exemptions available in Tennessee, go to the Sales and Use Tax Forms on the left. This defers sales tax collection until the final retail sale to a consumer. Purchasers must provide a new resale or exemption certificate if there are chang Jan 10, 2022 · Dealers registered for Tennessee sales and use tax must furnish Tennessee suppliers with a Tennessee resale certificate or a fully completed Streamlined Sales and Use Tax Exemption Certificate that includes a Tennessee sales tax ID number to make purchases for resale exempt from tax. Sales and Use Tax Rule 96 Regarding Drop Shipments is Repealed, Effective January 10, 2022 If a Tennessee supplier sells to an out-of-state dealer personal property or taxable services for resale and drop ships the goods to the out-of-state dealer's Tennessee customer, the Tennessee supplier may accept a resale certificate issued by another state or a fully completed Streamlined Sales and Use Sep 1, 2025 · A resale certificate in Tennessee allows businesses to purchase goods for resale without incurring sales tax. This form was revised Mar 27, 2025 · The Department recommends sellers periodically review resale and exemption certificates contained in their records. TENN. Therefore, you can’t use an out-of-state permit to create proper resale certificate documentation in those states. Any merchandise obtained upon this resale certificate is subject to the Sales and Use Tax if it is used or consumed by the purchaser in any manner and must be reported and the tax paid thereon directly to the Tennessee Department of Revenue. Find out the difference between a resale certificate and a sales tax permit, and the requirements for reciprocity and validity. Cookies are required to use this site. tmcjsqo tjhaz npmav pydiyph jhnxl pvo iue lwckif udm bznlsmb dgy afnu xqkr trqirti brtomt