Tennessee Resale Certificate
Rules, Form & Expiration

Accepted form: Tennessee Sales and Use Tax Blanket Certificate of Resale. Agency: Tennessee Department of Revenue.

What a Tennessee resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Tennessee resale certificate rules

Certificate form: Tennessee Sales and Use Tax Blanket Certificate of Resale; The Tennessee Department of Revenue issues the Tennessee Sales and Use Tax Blanket Certificate of Resale to registered businesses. Our generator produces the Streamlined Sales Tax certificate.
Issued by: The Department of Revenue; The Tennessee Department of Revenue issues it to registered businesses. The buyer gives a copy to each supplier.
Registration number: Tennessee sales and use tax account number / location ID; Format: Each location has a 10-digit location ID, shown on the resale certificate; sellers verify by location ID, not the SLC account number. It appears on the buyer's Tennessee sales and use tax certificate of registration.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Accepted; Sellers here may accept the Streamlined Sales Tax exemption certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: No expiration; Department-issued resale certificates do not expire, but a certificate is no longer valid once the location closes. Sellers keep certificates for three years plus the current year.

Tennessee rules in plain English

If you are registered for Tennessee sales and use tax, the Tennessee Department of Revenue issues your resale certificate. It is called the Blanket Certificate of Resale. You print it from TNTAP and give a copy to each supplier. Each business location has its own certificate and 10-digit location ID. Instead, you may give the Streamlined Sales Tax Certificate of Exemption, marked Resale, with your Tennessee account number. Tennessee also accepts the Multistate Tax Commission uniform certificate for resale only. Out-of-state dealers may give their home state's resale certificate or a completed Streamlined certificate with their home-state sales tax number. Suppliers can check your certificate in TNTAP by location ID. The certificate does not expire, but it ends when the location closes. Your supplier keeps it for three years plus the current year. Use the certificate only for items you will resell. If you take items from inventory for your own use, report them and pay the tax. Misusing a resale certificate is a misdemeanor, and the Commissioner can revoke your registration under Rule 1320-05-01-.68.

Sources: Tennessee resale certificate guidance · Verify a buyer's number

More Tennessee facts

Resale certificates are issued by location. Each business location needs its own certificate. Source
Effective January 10, 2022, Rule 96 was repealed. A Tennessee supplier may now drop ship to an out-of-state dealer's Tennessee customer without tax if it gets the dealer's other-state resale certificate or a completed SST certificate (Important Notice 22-01). Source
The MTC and SST multistate certificates may be used in Tennessee for sales for resale only, not for other exemptions. Source
Merchandise taken from inventory for promotions, gifts or personal use must be reported on the sales tax return and the tax paid. Source
Sellers verify a resale certificate in TNTAP under Sales & Use Tax Certificate Lookup, choosing Blanket Sales and Use Tax Certificate of Resale and entering the location ID. Verification does not replace keeping a copy. Source

What a Tennessee resale certificate must include

The buyer's legal name, business address, and Tennessee sales and use tax account number / location ID, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Tennessee certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: No expiration. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Tennessee resale certificates

Enter your business once, add each vendor, and download a signed Tennessee certificate on the Streamlined Sales Tax form. One flat yearly price covers every state where you buy inventory.

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Tennessee resale certificate FAQ

What form do I use for a Tennessee resale certificate?

Tennessee uses the Tennessee Sales and Use Tax Blanket Certificate of Resale. The Tennessee Department of Revenue issues it to registered businesses. Our generator produces the Streamlined Sales Tax certificate. You get a signed PDF with your business, permit, and purchase details.

Does Tennessee accept the MTC uniform resale certificate?

Yes. Tennessee accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states. The Streamlined Sales Tax exemption certificate is accepted as well.

Can an out-of-state business use a resale certificate in Tennessee?

Yes, with conditions. Since the repeal of Rule 96 effective January 10, 2022, an out-of-state dealer may give another state's resale certificate, or a fully completed SST certificate with the other state's sales tax ID, including for drop shipments into Tennessee. Dealers whose home state has no sales tax may use an SST certificate with another state tax ID or FEIN. Foreign dealers use the SST certificate with a home-country tax ID. A driver's license number is not accepted.

Can I give a vendor one blanket resale certificate in Tennessee?

Yes. A blanket certificate in Tennessee covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a Tennessee resale certificate valid?

Department-issued resale certificates do not expire, but a certificate is no longer valid once the location closes. Sellers keep certificates for three years plus the current year.

What happens if I misuse a Tennessee resale certificate?

Using a resale certificate to buy items for the business's own use is grounds for the Commissioner to revoke the dealer's registration, and misuse to avoid tax is a misdemeanor (Class C under Tenn. Code Ann. §67-6-607). Items withdrawn from inventory must be reported and tax paid. Letting a new owner buy tax free on your certificate is also a misdemeanor.

When can a Tennessee seller rely on a resale certificate?

Absent fraud or illegal solicitation, a seller that obtains a fully completed certificate at the time of sale or within 90 days after is not liable if the purchaser improperly claimed the exemption. After 90 days, the seller is protected only if the certificate was taken in good faith: the exemption was available on the sale date, could apply to the item, and is reasonable for the purchaser's business. Sales for resale without a fully completed certificate are treated as retail sales. The older 'ordinary care' standard was repealed effective January 1, 2008.

How do I verify a Tennessee resale certificate?

Check the buyer's Tennessee sales and use tax account number / location ID with the online lookup from the Tennessee Department of Revenue, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

This page summarizes Tennessee resale certificate rules for general information and is not tax advice. Confirm current requirements with the Tennessee Department of Revenue or your tax adviser. State rules last checked October 1, 2026.

Tennessee Resale Certificate Rules, Form & Expiration