Tennessee Sales Tax Exemptions
| Exemption Reason | Form | Issued By | XMPT Delivery |
|---|---|---|---|
| General Exemptions | F0003 | Purchaser | Create |
| Government Entities | RV-F1301301 | Purchaser | Create |
| Remotely Accessed Software | RV-F1323107 | Purchaser | Create |
| Telephone Cooperatives | RV-F1320101 | Purchaser | Create |
| Electricity Cooperatives | RV-F1303901 | Purchaser | Create |
| Electricity Generation and Distribution | RV-F1306701 | Purchaser | Create |
| Atomic Energy Commission | RV-F1306601 | Purchaser | Create |
Multi-state forms available:
| Form | Issued By | XMPT Delivery | Revision |
|---|---|---|---|
| MTC Uniform Sales Tax Certificate | Purchaser | Create | October 14, 2022 |
| SST Streamlined Sales Tax Certificate | Purchaser | Create | December 21, 2021 |
Notes:
Tennessee nonprofit organizations must apply for and receive a sales tax exemption certificate before making tax-exempt purchases.
The nonprofit exemption certificate is valid for four years from the date of issuance, after which the Tennessee Department of Revenue will issue a new certificate.
New exemption certificates are automatically issued to all current exemption holders by the Tennessee Department of Revenue in the weeks prior to the expiration of current certificates.
Dealers and suppliers must obtain and keep on file a current exemption certificate from nonprofit organizations making tax-exempt purchases.
Every four years, dealers and suppliers will receive a letter from the Tennessee Department of Revenue notifying them that new exemption certificates have been issued to nonprofit organizations.