Resale Certificate

Tennessee Sales and Use Tax Certificate of Resale

When retailers register for a Tennessee sales and use tax account, they are automatically issued a Tennessee Sales and Use Tax Certificate of Resale (“resale certificate”). The resale certificate allows retailers to obtain inventory they plan to resell without paying sales or use tax by providing a copy to their suppliers.

How to Obtain a Tennessee Resale Certificate

To obtain a Tennessee resale certificate, follow these steps:

1. Register for a Sales Tax Account 

Registering for a Tennessee sales tax account will provide you with a Tennessee Tax ID number, which is necessary before the Department can issue a resale certificate.  Visit our Tennessee Taxpayer Access Point (TNTAP) website to either apply for a new sales tax account for your business or to register as a new business.  Note:  Once registered, you must begin filing sales and use tax returns for each tax period, even if there are no sales to report for that period.

    2. Access the Tennessee Taxpayer Access Point (TNTAP): After you have registered for a Tennessee sales tax account, log into the Tennessee Taxpayer Access Point (TNTAP) to print your certificate.

How to Use Your Tennessee Resale Certificate

You may use the Tennessee resale certificate to purchase items for resale without paying sales tax by providing a copy of the certificate to your suppliers when purchasing inventory you plan to sell. Ensure you keep the certificate on file and use it only for items intended for resale. Resale certificates must be updated when a business’s location changes. Any business no longer operating or selling taxable items must cancel its registration with the Department and no longer use its resale certificate.