Tennessee resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Tennessee: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Tennessee quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 7.00%[7]
- Resale certificate
- Tennessee Sales and Use Tax Certificate of Resale (issued automatically at registration)[7]
- Certificate expiry (as listed)
- No expiry listed in the source[7]
- Permit or registration
- Sales and Use Tax account (Certificate of Registration and Certificate of Resale)[13]
- Cost of the permit
- Free[3]
- Online application offered
- Yes[3]
- Where to apply
- State application page[3]
- Certificate form
- State certificate form[1]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Sales and Use Tax account (Certificate of Registration and Certificate of Resale).[13] The state says the cost is: Free.[3] The state says it offers an online application.[3] State application page.[3]
The resale certificate the state lists is Tennessee Sales and Use Tax Certificate of Resale (issued automatically at registration). The source cited lists no expiry.[7] State certificate form.[1]
What the state says about buying inventory for resale
Multistate certificates
- The state says it accepts the Streamlined Sales Tax exemption certificate.[4]
- The state says it accepts the Multistate Tax Commission uniform certificate.[6]
Out-of-state buyers
The Department says an out-of-state dealer may provide its resale certificate with the sales tax ID number issued by another state, or a fully completed Streamlined certificate including that ID number.[4]
Other points the sources mention
- Tennessee automatically issues the Certificate of Resale at registration. Certificates are issued by location, so each location has its own.[12]
- The Department says certificates do not expire but are no longer valid when a location is closed, and must be updated when a business's location changes.[12]
- The Department gives three years plus the current year as the period vendors keep resale certificates, and says a certificate can be verified on the TNTAP homepage.[2]
- The Department says items bought with a resale certificate and later used in business operations are reported as use tax on Line 2 of the sales and use tax return.[2]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Tennessee. This page could not confirm whether a purchaser who paid sales tax to a seller can file directly. The state tax agency can say.[7]
- Who files, per the state
- Not confirmed on this page[7]
- Refund form named by the state
- Form RV-F1403301 (Claim for Credit or Refund of Sales or Use Tax)[7]
- How the state says to submit
- Claim mailed to the Dept. of Revenue[7]
- Time limit the state describes
- Generally 3 years[7]
The Department says claims of $200 or more attach a Report of Debts, and gives the filing period as within 3 years of Dec 31 of the year the tax was paid.[7]
Illustration: the Tennessee state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 7.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Do I need to register for sales tax to sell online in Tennessee?
The Department says anyone who sells, leases or rents tangible personal property or provides a taxable service must register for sales and use tax purposes. It also says businesses averaging more than $400 a month in sales of tangible personal property must register. Registration is available online through TNTAP.[3]
How do I get a resale certificate in Tennessee?
Retailers, wholesalers and manufacturers receive a Tennessee Certificate of Resale automatically when they register for a sales and use tax account. After registering, the certificate can be printed after logging into TNTAP.[13]
Does a Tennessee resale certificate expire?
The Department says Tennessee certificates do not expire, but they are no longer valid when the location is closed, and that a business that is no longer operating is to cancel its registration and stop using its resale certificate.[12]
Can I use my resale certificate from another state in Tennessee?
The Department says an out-of-state dealer may provide its resale certificate with its home-state sales tax ID number, or a fully completed Streamlined certificate with that ID. Tennessee generally does not accept a Streamlined Central Registration ID.[4]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Tennessee DOR: Resale Certificate, www.tn.gov/revenue/taxes/sales-and-use-tax/exemptions-certificates-credits/resale-certificate.html
- Tennessee DOR: Certificate of Resale handout (March 2021), www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/sales/s%26u_resale_certificates.pdf
- Tennessee DOR help: SUT-10 Registering for an Account, revenue.support.tn.gov/hc/en-us/articles/360058139252-SUT-10-Sales-and-Use-Tax-Account-Registering-for-an-Account
- Tennessee DOR help: SUT-33 Out-of-State Resale Certificates, revenue.support.tn.gov/hc/en-us/articles/360058623991-SUT-33-Sale-for-Resale-Out-of-State-Resale-Certificates
- Streamlined Sales Tax Governing Board: exemption certificate and member states, www.streamlinedsalestax.org/Shared-Pages/exemptions-
- Multistate Tax Commission: Uniform Sales and Use Tax Resale Certificate (states and notes), www.mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdf
- Tennessee Dept. of Revenue, rates, certificate and refund information, www.tn.gov/content/dam/tn/revenue/documents/forms/sales/f1403301.pdf