Is an exempt organization required to get an exemption certificate for each location?

Yes. If an organization qualifies as exempt from sales and use tax under Tenn. Code Ann. § 67-6-322, it must complete and submit an Application for Exempt Organizations or Institutions Sales and Use Tax Exemption for each location in Tennessee. Furthermore, each location may make exempt purchases only by using the exemption certificate issued by the Department for that location.

Note, however, that if an exempt organization has several buildings grouped together on one campus, it would only need to obtain one certificate for the entire campus location. This could include Tennessee universities as well as other exempt organizations. Under these circumstances, the organization should include the address of the main building or office for the campus on the exemption application.

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