SUT-33 - Sale for Resale - Out-of-State Resale Certificates

Sales tax exemption is allowed for Tennessee dealers purchasing items for resale or Tennessee governments or exempt nonprofit groups purchasing items for their use and consumption. A copy of the resale or exemption certificate, as appropriate, along with a copy of the reseller’s home state resale certificate is needed to document the sales tax exemption.

If a supplier makes a sale to a reseller in another state and ships the product to the reseller’s customer in Tennessee, the out-of-state reseller’s home state certificate cannot be accepted by itself for sales tax exemption purposes. This is a taxable transaction for Tennessee sales tax.

Reference: Tenn. Comp. R. & Regs. 1320-05-01-.96.


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