The Tennessee (TN) state sales tax rate is 7.0%. Total sales tax rates can be as high as 10% depending on jurisdictions. You can file for an exemption using the Tennessee Taxpayer Access Point (TNTAP), without creating a logon.
- Generally, the sales tax applies to retail sales of tangible personal property and certain services.
- After registering for the Sales Tax Permit, businesses that indicate taxable sales will be automatically issued a Certificate of Resale saved for download in TNTAP.
- There is no cost for a Certificate of Exemption in Tennessee. Certificates don’t expire if registered as a blanket certificate and a purchase is made every 12 months. Sales tax is due monthly, quarterly, or annually depending on your liability.
To use a Tennessee Resale Certificate you’ll need: purchaser name and address; seller name and address; registration number; property description; reason for exemption; statement that consumer’s use tax will be remitted if property used taxably.
- Goods subject to sales tax include physical property like furniture, appliances, and vehicles.
- It takes 7-14 days to receive your Registration Sales and Use Permit by mail after applying.
- The Certificate allows the purchase of resale items without paying sales tax.
The Tennessee sales tax rate is 7%. Total sales tax rates can be 10% in some places. You can apply for a sales tax exemption on TNTAP without logging in.
- The sales tax applies to retail sales of goods and some services.
- Businesses can buy a Certificate of Resale to purchase items for resale without paying sales tax.
- The certificates don’t expire if used once every 12 months. Sales tax payments are due monthly, quarterly, or yearly based on your liability.
To use the certificate you need: purchaser and seller names and addresses, registration number, item descriptions, exemption reason, and a statement you’ll pay use tax if items are used in a way that requires sales tax.
- Furniture, appliances, vehicles, and the like are subject to sales tax.
- It takes 7 to 14 days to get your Registration Certificate after applying.
- Any seller of goods needs a Registration Certificate as proof of a resale license.
- Though most sellers accept resale certificates, they don’t have to. Make sure certificates are complete and valid.
- Don’t engage in tax fraud.