Exemptions, Certificates and Credits

  • Agricultural Exemption:  There is an exemption available to farmers, timber harvesters, nursery operators, and dealers.  To understand the scope of exemptions and reduced rates, the purchases that remain taxable, and how to effectively administer these tax provisions, click the link on the left.   
  • Other Exemptions:  There are several exemptions and exceptions from the requirement to collect and remit sales tax.  Most of the entity-based exemptions require a special exemption certificate, but most of the product-based exemptions do not.  Click the link on the left for more information.  
  • Headquarters Tax Credit:  A headquarters tax credit is available to taxpayers establishing a qualified headquarters facility in this state.  More information on how to apply for this credit can be found by clicking this link on the left.    
  • Film/Qualified Production Sales Tax Exemption:  A sales and use tax exemption is also available for the sale, use, storage, or consumption of tangible personal property, computer software, or services that are necessary to and primarily used for a “qualified production” in this state.  Click the link on the left for more information.  
  • Sales and Use Tax Exemption Verification Application:  Vendors are often confronted with customers who wish to make purchases tax free, either because they intend to resell the item or because they are making a purchase for a non-profit organization, an individual, or a business possessing a valid Tennessee certificate of exemption.  Information on how to verify sales and use tax certificates can be found at this link on the left.