Certificate Of Exemption Instructions - Tennessee Department Of Revenue (Page 2 of 2) in pdf

Streamlined Sales and Use Tax

Certificate of Exemption Instructions

Multistate Purchasers: Attach the SSUTA Certificate of Exemption – Multistate Supplemental Form

and indicate the applicable reason for exemption and identification number (if required) for each of

the additional states in which the purchaser wishes to claim exemption from tax.

CAUTION: The exemptions listed are general exemptions most commonly allowed by

member states. However, each state’s laws governing exemptions are different. Not all of the

reasons listed may be valid exemptions in the state in which you are claiming exemption. In

addition, each state has other exemptions that may not be listed on this form. To determine

what sales and use tax exemptions are allowed in a particular state refer to the state’s web

site or other information available relating to that state’s exemptions.

Seller: You are required to maintain proper records of exempt transactions and provide those

records to Member states of the SST Governing Board, Inc., when requested. These certificates may

be provided in paper or electronic format. If a paper exemption certificate is not forwarded by the

purchaser, but instead the data elements required on the form are otherwise captured by the seller,

the seller must maintain such data and make it available to Member states in the form in which it is

maintained by the seller.

You are relieved of the responsibility for collecting and remitting sales tax on the sale or sales for

which the purchaser provided you with this exemption certificate, even if it is ultimately determined

that the purchaser improperly claimed an exemption, provided all of the following conditions are

met:

1. All fields on the exemption certificate are completed by the purchaser or the required

information is captured and maintained. (The reason code ID # in Section 5 is not

required for the exemption certificate to be fully completed.);

2. The fully completed exemption certificate (or the required information) is provided to

you at the time of sale or as otherwise provided by Section 317 of the SSUTA;

3. If the purchaser is claiming an entity-based exemption (i.e., an exemption based on

who the purchaser is, such as a charitable organization), the state that would

otherwise be due the tax on the sale allows the specific entity-based exemption

claimed by the purchaser if the purchase was made at a sale location operated by the

seller within that state;

4. You do not fraudulently fail to collect the tax due; or

5. You do not solicit customers to unlawfully claim an exemption.

For more tax information, call toll free 1-800-342-1003

Nashville area and out-of-state call (615) 253-0600

TN.Revenue@state.tn.us

Certificate Of Exemption Instructions - Tennessee Department Of Revenue Page 2