This article was updated on March 8, 2023, to provide additional information regarding tax ID numbers and to update line references to the Streamlined Certificate of Exemption. The previous article is available here.
The Tennessee Government Exemption Certificate paper form that is fully completed and signed may be used by the Federal Government and its agencies, the State of Tennessee and its agencies, or a county or municipality of the State of Tennessee and their agencies to claim the government sales and use tax exemption for sales made directly to the government entity. Use of this form does not require a tax ID number of the government entity. Sellers may continue to accept this paper form to document exempt sales to the Federal and Tennessee government entities that may claim the exemption.
When a seller uses the Streamlined Sales Tax Certificate of Exemption in paper form or the data elements of the certificate in electronic form (e.g., online purchases) the Federal or Tennessee government entities and their agencies must include the government agency’s FEIN for the tax ID number required on the exemption form.
References: Tenn. Code Ann. § 67-6-308.