RAP-19 - How to Close/Sell a Business – Contact Wholesalers

The Tennessee Department of Revenue Blanket Certificate of Resale states that "the purchaser must notify the seller in writing if the certificate is no longer valid." Therefore, taxpayers must contact all their wholesalers in writing to notify them that the Blanket Certificate of Resale is no longer valid. The Blanket Certificate of Resale is no longer valid on the last day the business is open. Taxpayers will also need to complete the questions on the back of the Certificate of Registration and return the certificate to the Tennessee Department of Revenue. Please contact Taxpayer Services at (615) 253-0600 for assistance in closing your business.