The Tennessee Department of Revenue Blanket Certificate of Resale, clearly states that "The purchaser must notify the seller in writing if the certificate is no longer valid." Therefore, you must contact all your wholesalers in writing to notify them that your Blanket Certificate of Resale is no longer valid. Your Blanket Certificate of Resale is no longer valid on the last day your business is open. You will also need to complete the questions on the back of your Certificate of Registration and return the certificate to the Tennessee Department of Revenue. You may contact Taxpayer Services at (615) 253-0600 for assistance in closing your business.
What should I do if I sell my business?
- How do I close my sales tax account?
- I need to close my business. What do I need to do regarding my business tax account and license?
- How are the RAP wholesaler/distributor information reports used?
- How do I obtain a tax clearance to confirm to my licensing board that I have filed my professional privilege tax return(s)?
- I sold cigarettes to other retailers, and those sales are not reported on line 7 of the monthly sales and use tax return. How do I get credit for those sales to reduce my assessment?