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COVID-19 INFORMATION
2021 Sales Tax Holidays Information Here

Exemptions, Certificates and Credits

  • Agricultural Exemption:  Information for farmers, timber harvesters, nursery operators, and dealers from whom they buy, to understand the scope of exemptions and reduced rates, the purchases that remain taxable, and how to effectively administer these tax provisions. 
  • Other Exemptions:  There are a number of 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.    
  • 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.