Does the Tennessee sales and use tax definition of “sale for resale” include a sale by a Tennessee supplier to an out-of-state vendor that is drop shipped to the out-of-state vendor’s Tennessee customer who is the end user?

No.  The amendment to the definition of resale that includes a drop shipment to a Tennessee end user by a Tennessee supplier on behalf of an out-of-state vendor has been delayed to July 1, 2021.

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