Resale certificates by state
Tennessee resale certificate
The official form, whether Tennessee takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- Tennessee Sales and Use Tax Certificate of Resale (Blanket Certificate of Resale), issued by the Department and printed from TNTAP · Get the form (opens in a new tab)
- Issued by the Tennessee Department of Revenue.
- Expires?
- No set expiry
- Tennessee resale certificates do not expire, but a certificate stops being valid when the business location it was issued for closes. Certificates are issued per location and must be updated when a business location changes.
- Accepts the SST certificate?
- Yes
- Streamlined Sales Tax associate member state.
- Accepts the MTC certificate?
- Yes
- Out-of-state buyers can use it?
- Yes
- An out-of-state dealer may buy for resale in Tennessee by giving the supplier its home-state resale certificate showing the sales tax ID number issued by that state, or a fully completed Streamlined certificate that includes that other-state number. Dealers from states with no sales tax may use a home-state ID for another tax type or their FEIN, and foreign dealers may use a home-country tax ID. A driver's license number is not accepted.
- Buyer must be registered in Tennessee?
- With limits
- A buyer that is required to register in Tennessee must use its Tennessee-issued certificate or Tennessee account number; the Department issues the Certificate of Resale automatically when a retailer registers. Out-of-state dealers that are not required to register in Tennessee can rely on their home-state number instead.
How to fill out and accept the certificate
- The buyer registers for a Tennessee sales and use tax account, then logs into TNTAP to print the Certificate of Resale that the Department issues for that location.
- The buyer gives the supplier a copy of the certificate at the time of purchase; a separate certificate applies to each business location.
- To check a certificate, the seller uses TNTAP's certificate lookup, selects Blanket Sales and Use Tax Certificate of Resale, and enters the Location ID printed on the certificate rather than the consolidated filing account number.
- The seller keeps a copy of the certificate on file even after verifying it online, because online verification does not replace the documentation requirement.
When a seller is protected
The seller is relieved of liability when it obtains the purchaser's Tennessee-issued certificate or a fully completed Streamlined exemption certificate at the time of sale or within 90 days after the sale, provided the seller does not fraudulently fail to collect tax or solicit an unlawful exemption. A vendor becomes liable if it knowingly solicits a resale certificate for items it knows will not be resold, and once a buyer notifies the vendor in writing that its certificate is no longer valid, further tax-free sales make the vendor responsible for the tax.
Seller record-keeping
Vendors must keep resale certificates on file for three years plus the current year.
The Tennessee Department of Revenue lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).
Common mistakes
- Using the resale certificate to buy supplies or equipment that the business will use or consume instead of resell.
- Pulling items bought tax free out of inventory for business use, gifts, or promotions without reporting use tax on the return.
- Entering the consolidated (SLC) account number instead of the location ID when verifying a certificate, or continuing to accept a certificate for a closed location.
Multistate certificates in Tennessee
SST Certificate of Exemption
Yes
Tennessee is a Streamlined Sales Tax associate member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number.
MTC Uniform Resale Certificate
Yes
MTC note: Resale only (TPP, taxable services, amusements, digital products, or components of resold products); drop-ship suppliers may accept it with another state's ID; items later used by the buyer must have tax paid to Tennessee.
Tennessee resale certificate FAQ
What form is used for a resale certificate in Tennessee?
Tennessee's resale certificate is the Tennessee Sales and Use Tax Certificate of Resale (Blanket Certificate of Resale), issued by the Department and printed from TNTAP, published by the Tennessee Department of Revenue. Download it from the Tennessee Department of Revenue website; sellers keep the completed certificate rather than sending it to the state.
Does Tennessee accept multistate resale certificates?
Tennessee is a Streamlined Sales Tax associate member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number. Tennessee is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate. MTC note: Resale only (TPP, taxable services, amusements, digital products, or components of resold products); drop-ship suppliers may accept it with another state's ID; items later used by the buyer must have tax paid to Tennessee.
Do Tennessee resale certificates expire?
Tennessee resale certificates do not expire, but a certificate stops being valid when the business location it was issued for closes. Certificates are issued per location and must be updated when a business location changes.
Can an out-of-state business use a resale certificate in Tennessee?
An out-of-state dealer may buy for resale in Tennessee by giving the supplier its home-state resale certificate showing the sales tax ID number issued by that state, or a fully completed Streamlined certificate that includes that other-state number. Dealers from states with no sales tax may use a home-state ID for another tax type or their FEIN, and foreign dealers may use a home-country tax ID. A driver's license number is not accepted.
Related reading
- Tennessee sales tax guide: rates, nexus thresholds and filing rules
- What is exempt from Tennessee sales tax
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- Tennessee DOR: Resale Certificate (opens in a new tab)
- Tennessee DOR: Certificate of Resale taxpayer education presentation (opens in a new tab)
- Tennessee DOR: Sales and Use Tax Certificate Verification (opens in a new tab)
- Tennessee 2025 Streamlined Tax Administration Practices (exemption certificate disclosures) (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (opens in a new tab)
- SST Certificate of Exemption (F0003) (opens in a new tab)
- SST Exemptions page (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Tennessee Department of Revenue before you rely on a certificate.
Resale certificates in other states
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