SUT-77 - Nonprofit Exemption - Overview

Generally, nonprofit entities are exempt from paying sales or use tax on their purchases of property and services. A nonprofit entity must apply for and receive the Sales and Use Tax Certificate of Exemption from the Department of Revenue before making tax-exempt purchases. The certificate is valid for four years, and every fourth year, the Tennessee Department of Revenue reissues nonprofit certificates of exemption to all current exemption holders.                

Reference: Important Notice 15-16. Tenn. Code Ann. § 67-6-322.

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