Certificate Of Exemption Instructions - Tennessee Department Of Revenue
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Certificate of Exemption Instructions
Use this form to claim exemption from sales tax on purchases of otherwise taxable items. The purchaser must
complete all fields on the exemption certificate and provide the fully completed certificate to the seller in order
to claim exemption.
Warning to purchaser: You are responsible for ensuring that you are eligible for the exemption you are
claiming. You will be held liable for any tax and interest, and possibly penalties imposed by the member state
due the tax on your purchase, if the purchase is not legally exempt.
Purchaser instructions for completing the exemption certificate:
1.
Some purchasers may wish to complete a single certificate for multiple states where they conduct business
and, regularly, make exempt purchases from the same seller. If you do, check the box on the front of the
SSUTA Certificate of Exemption to indicate that you are attaching the Multistate Supplemental form.
CAUTION: Certificates completed with a multistate supplement may include non-member states of the
SST Governing Board, provided those states have agreed to accept the SSUTA Certificate of Exemption.
Both sellers and purchasers MUST BE AWARE that these additional non-member states may not have
adopted the SSUTA provisions for Direct Mail. Additionally, completion of this certificate in its entirety
may not fully relieve the seller from liability unless non-member states’ requirements have been met.
If you are not attaching the Multistate Supplemental form, enter the two-letter postal abbreviation for
the state under whose laws you are claiming exemption. For example, if you are claiming an exemption
from sales or use tax imposed by the state of Tennessee, enter “TN” in the boxes provided. If you are
claiming exemption for more than one member state, complete the SSUTA Certificate of Exemption:
Multistate Supplemental form.
2.
Single purchase exemption certificate: Check this box if this exemption certificate is being used for a
single purchase. Include the invoice or purchase order number for the transaction.
If this box is not checked, this certificate will be treated as a blanket certificate. A blanket certificate
continues in force so long as the purchaser is making recurring purchases (at least one purchase within
a period of twelve consecutive months) or until otherwise cancelled by the purchaser.
3.
Purchaser information: Complete the purchaser and seller information section, as requested. An
identification number for you or your business must be included. Include your state tax identification
number and identify the state and/or country that issued the number to you. If you do not have a state tax
identification number, enter the Federal Employers Identification Number (FEIN) issued to your business, or
if no FEIN number is required, enter your personal driver’s license number and the state in which it is
issued. Foreign diplomats and consular personnel must enter the individual tax identification number shown
on the sales tax exemption card issued to you by the United States Department of State’s Office of Foreign
Missions.
Multistate
Purchasers:
The
purchaser
should
enter
its
headquarters
address
as
its
business address.
4.
Type of business: Circle the number that best describes your business or organization. If none of the
categories apply, circle number 20, “Other,” and provide a brief description.
5.
Reason for exemption: Circle the exemption that applies to you or your business and enter the additional
information requested for that exemption. If the member state that is due tax on your purchase does not
require the additional information requested for the exemption reason code circled, enter “NA” for not
applicable on the appropriate line. If an exemption that is not listed applies, circle “Other” and enter an
explanation. The explanation for “Other” must include a clear and concise explanation of the reason for the
exemption claimed. Some more common exemptions that may be listed as explanation could be: interstate
carrier for hire, qualified air pollution equipment, enterprise zone, etc.
For more tax information, call toll free 1-800-342-1003
Nashville area and out-of-state call (615) 253-0600
Email
TN.Revenue@state.tn.us
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