RAP-21 - Contacting Wholesalers if Business Structure Changes

 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Blanket Certificate of Resale states that "The purchaser must notify the seller in writing if the certificate is no longer valid."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, if your business structure changes and the Department issues the business a new Certificate of Resale, the business must contact all its wholesalers in writing and notify them that the previous Blanket Certificate of Resale is no longer valid and will need to provide the wholesalers with the new certificate.