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Tennessee Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Tennessee Department of Revenue (TDOR)'s own pages, forms and rules on 2026-10-12

In Tennessee, the resale certificate is issued by the state: registered sellers get the Tennessee Sales and Use Tax Certificate of Resale (Blanket Certificate of Resale) from the Tennessee Department of Revenue (TDOR) and give a copy to their suppliers to buy inventory tax-free. The multistate Streamlined (SST) certificate is accepted and the MTC uniform certificate is accepted. Buyers registered only in another state can generally use their home-state number. Registering for the Sales and Use Tax Certificate of Registration: free.

Resale form

State-issued

issued by the state

Permit fee

Free

Sales and Use Tax Certificate of Registration

SST form

Accepted

SSTGB Form F0003

MTC form

Accepted

uniform certificate

Tennessee resale certificate and permit rules

Tennessee: seller's permit & resale certificate

Sales tax · Agency: Tennessee Department of Revenue (TDOR)

Permit

Sales and Use Tax Certificate of Registration

Registration fee

Free

SST form

Accepted

MTC form

Accepted

Resale certificate: Tennessee Sales and Use Tax Certificate of Resale (Blanket Certificate of Resale)Issued by the stateGet the official form →You don't fill out a blank form — the state issues the certificate to registered sellers.
How long it's valid: Automatically issued by TDOR to retailers, wholesalers and manufacturers on registration; printed from TNTAP. Issued per location (each location needs its own). TDOR training deck (updated March 2021): 'Certificates do not expire, but are no longer valid when a location is closed.' Must be updated when the business location changes; stop using it when registration is canceled.
Seller's permit: Sales and Use Tax Certificate of Registration — Free. 'There is no charge for registering a business for a sales and use tax account' (SUT-10). Register online in TNTAP. Required for anyone selling/leasing/renting TPP or taxable services. The separate Tennessee business tax license (obtained via county clerk/city) is a different registration and is not covered here.Register with Tennessee Department of Revenue →
Buyer registered in another state?: Yes — SUT-33: an out-of-state dealer may provide its resale certificate bearing the sales tax ID issued by another state, or a fully completed SST certificate with that ID. Out-of-state dealers not required to register in any state (home state has no sales tax) may use the SST certificate with a home-state ID for another tax type (business/excise tax) or their FEIN. Foreign dealers not registered in any U.S. state use the SST certificate with a home-country tax ID.
Multistate forms: In-state dealers give suppliers a copy of their TDOR-issued Certificate of Resale. TN is an SST associate member; SUT-33 lets out-of-state dealers use their home-state resale certificate or a fully completed SST Exemption Certificate with the other state's sales tax ID. TN generally does not accept an SST Central Registration ID unless the dealer's state uses it in lieu of a state number. TDOR pages do not mention the MTC certificate by name; the MTC form lists TN as accepting it for resale only (MTC note 28), which functions as an out-of-state resale certificate under SUT-33. Vendors keep certificates 3 years plus the current year.
Drop shipments: Former drop-shipment rule (Rule 1320-05-01-.96) repealed effective Jan. 10, 2022 (Important Notice 22-01). A Tennessee supplier drop-shipping to an out-of-state dealer's Tennessee customer may accept a resale certificate issued by another state or a fully completed SST certificate with the other state's tax ID (or a foreign seller's home-country ID) and make the sale without tax.
Verify a certificate: Official verification lookup →
Good to know: Verification: TNTAP home page > Look Up Information > Verify a Sales & Use Tax Certificate > Blanket Sales & Use Tax Certificate of Resale (enter Location ID). Verification does not relieve the vendor of keeping a copy.
TDOR redesigned its resale and exemption certificates; older-design certificates remain valid if not past their expiration date.
Items bought with a resale certificate and later used by the business must be reported as use tax; knowing misuse can lead to revocation of the dealer's registration.

Official sources for Tennessee (7)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Tennessee agency's pages, forms and rules don't state (2 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Tennessee, step by step

Register for a Sales and Use Tax Certificate of Registration with the Tennessee Department of Revenue (TDOR) (free). Register online.
Get the Tennessee Sales and Use Tax Certificate of Resale (Blanket Certificate of Resale) from the state once you're registered. Official form.
Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
When you sell, collect Tennessee sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Georgia, Iowa, Kentucky, Michigan, Minnesota, Nebraska, Nevada, North Carolina, North Dakota, Ohio, Oklahoma, South Dakota and Utah. Related: Tennessee sales tax rates, nexus and filing · sales tax nexus checker · Tennessee business licenses

Tennessee resale certificate FAQ

How do I get a resale certificate in Tennessee?

Tennessee issues it: register with the Tennessee Department of Revenue (TDOR) for a Sales and Use Tax Certificate of Registration, then get the Tennessee Sales and Use Tax Certificate of Resale (Blanket Certificate of Resale) from the state and give a copy to your suppliers.

How much does a Tennessee seller's permit cost?

Registration is free. 'There is no charge for registering a business for a sales and use tax account' (SUT-10). Register online in TNTAP. Required for anyone selling/leasing/renting TPP or taxable services. The separate Tennessee business tax license (obtained via county clerk/city) is a different registration and is not covered here.

Does Tennessee accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: accepted. In-state dealers give suppliers a copy of their TDOR-issued Certificate of Resale. TN is an SST associate member; SUT-33 lets out-of-state dealers use their home-state resale certificate or a fully completed SST Exemption Certificate with the other state's sales tax ID. TN generally does not accept an SST Central Registration ID unless the dealer's state uses it in lieu of a state number. TDOR pages do not mention the MTC certificate by name; the MTC form lists TN as accepting it for resale only (MTC note 28), which functions as an out-of-state resale certificate under SUT-33. Vendors keep certificates 3 years plus the current year.

Can an out-of-state business use its home-state resale number in Tennessee?

Yes — SUT-33: an out-of-state dealer may provide its resale certificate bearing the sales tax ID issued by another state, or a fully completed SST certificate with that ID. Out-of-state dealers not required to register in any state (home state has no sales tax) may use the SST certificate with a home-state ID for another tax type (business/excise tax) or their FEIN. Foreign dealers not registered in any U.S. state use the SST certificate with a home-country tax ID.

How long is a Tennessee resale certificate valid?

Automatically issued by TDOR to retailers, wholesalers and manufacturers on registration; printed from TNTAP. Issued per location (each location needs its own). TDOR training deck (updated March 2021): 'Certificates do not expire, but are no longer valid when a location is closed.' Must be updated when the business location changes; stop using it when registration is canceled.

How do drop shipments work in Tennessee?

Former drop-shipment rule (Rule 1320-05-01-.96) repealed effective Jan. 10, 2022 (Important Notice 22-01). A Tennessee supplier drop-shipping to an out-of-state dealer's Tennessee customer may accept a resale certificate issued by another state or a fully completed SST certificate with the other state's tax ID (or a foreign seller's home-country ID) and make the sale without tax.