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What are the tax consequences of a drop shipment?
- As a supplier, I made a sale to a reseller in another state and am shipping the product to the reseller's customer in Tennessee. Can I accept the reseller's home state resale certificate for tax exemption purposes?
- Can a Tennessee supplier sell goods to an out-of-state dealer as an exempt sale for resale when it also drop ships the goods to the out-of-state dealer’s Tennessee customer?
- I am an out-of-state business with no business locations in Tennessee. Do I owe business tax?
- 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?
- Are computer software maintenance contracts subject to sales and use tax?