SUT-36 - Sale for Resale – Streamlined Sales Tax Definition Includes Drop Shipment

The amendment to the definition of a ""sale for resale,"" to include a drop shipment to a Tennessee end user by a Tennessee supplier on behalf of an out-of-state vendor, will be effective as of July 1, 2021. Prior to July 1, 2021, such sales may be considered exempt sales for resale only if certain criteria are met.

Reference: Tenn. Code Ann. § 67-6-102.

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