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Certificate of Resale, clearly states that "The purchaser must notify the seller in writing if the certificate is no longer valid." Therefore, you must contact all your wholesalers in writing to notify them that your Blanket Certificate of Resale is no longer valid. Your Blanket Certificate of Resale is no longer valid on the last day your business is open.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?
- What if I change my business structure, and the Tennessee Department of Revenue sent me a new sales and use tax certificate?
- TNTAP: Filing a Sales Tax Return
- I sold my store but I still received a Retail Accountability Program assessment. How do I get the assessment resolved?
- If a disregarded single-member LLC is located and making taxable sales in Tennessee, should the LLC or the parent register and file for sales and use tax?
- Are sales of merchandise through vending machines subject to sales tax?