Printable Tennessee Sales Tax Exemption Certificate
You may also use a streamlined sales and use tax certificate of exemption available on the departments website by marking resale and including your tennessee sales and use.
Printable tennessee sales tax exemption certificate. Section 67 6 607 makes it a misdemeanor to misuse a certificate of registration without paying the sales and use taxes and subjects the certificate to revocation. The department of revenue sends reissued agricultural sales and use tax certificates of exemption in december to those who are determined automatically to qualify for the exemption. 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. Once the department reissues the agricultural exemption.
Vendors are often confronted with customers who wish to make purchases tax free either because they intend to resell the item or because they are making a purchase for a non profit organization an individual or a business possessing a valid tennessee certificate of exemption. Printable tennessee sales tax exemption form telephone cooperatives form rv f1300701 for making sales tax free purchases in tennessee. Not all states allow all exemptions listed on this form. Taxpayers may only file paper forms if the electronic filing requirement creates a hardship upon the taxpayer.
How to use sales tax exemption certificates in tennessee. Certificate of exemption streamlined sales and use tax agreement this is a multistate form. Sales tax exemption certificates in most states the sales tax is designed to be paid by the end consumer of taxable goods or services. Please visit the filing and state tax section of our website for more information on this process.
Purchasers are responsible for knowing if they qualify to claim exemption from tax in the state that would otherwise be due tax on this sale. Tennessee does not recognize the use of exemption certificates issued by other states except for resale certificates for purposes of making tax exempt purchases in tennessee for resale outside of tennessee to end users located outside of 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. The certificates are good for a four year period.
Online filing all sales tax returns must be filed and paid electronically. To apply for entity exemptions available in tennessee go to the sales and use tax forms on the left. Reported and the tax paid thereon directly to the tennessee department of revenue.