Checked against Tennessee Department of Revenue pages: September 2026
The state issues the certificate itself: when you register for a Tennessee sales and use tax account you are automatically issued a Tennessee Sales and Use Tax Certificate of Resale, which you print from TNTAP.[1] You must register for a Tennessee sales tax account first: the Tennessee Tax ID number it provides is necessary before the Department can issue you a resale certificate.[1]
Tennessee resale certificate at a glance
| Agency | Tennessee Department of Revenue[2] |
|---|---|
| Certificate | Tennessee Sales and Use Tax Certificate of Resale (Blanket Certificate of Resale), issued by the Department[1] |
| Register first? | Yes — sales and use tax Certificate of Registration[1] |
| Registration cost | Not stated by the agency |
| How long it lasts | Valid until the expiration date on the certificate has passed[3] |
| Multistate (MTC) certificate | Yes[2] |
| Streamlined (SST) certificate | Yes[2] |
How to get a resale certificate in Tennessee
- Anyone who sells tangible personal property in Tennessee must obtain a Certificate of Registration by registering with the Department before doing business.[2] You register for a sales tax account on the Tennessee Taxpayer Access Point (TNTAP), which is also where you print your resale certificate.[1]
- Use Tennessee Sales and Use Tax Certificate of Resale (Blanket Certificate of Resale), issued by the Department.[1]
- Department-issued blanket certificates of resale stay valid as long as their expiration date has not passed.[3]
Giving the certificate to a wholesale supplier
Give a copy of your Tennessee resale certificate to your suppliers when buying inventory you plan to resell. Keep the certificate on file and use it only for items intended for resale.[1]
The Department issues a Tennessee Blanket Certificate of Resale, which you present to sellers to make purchases for resale.[2]
Sellers can verify sales and use tax certificates in TNTAP under Information and Inquiries; verifying does not remove the duty to keep a copy of the certificate on file.[3]
Dealers must keep records, including exemption and resale certificates, for at least three years from December 31 of the year the related sales and use tax return was filed.[2]
Suppliers and buyers across state lines
Out-of-state dealers may give a Tennessee vendor their own state's resale certificate. Dealers whose home state has no sales tax may use the Streamlined certificate with another home-state tax ID or their FEIN.[2]
Yes, for resale only. Tennessee accepts the MTC Uniform Sales and Use Tax Certificate - Multijurisdiction, with your Tennessee sales tax number or one issued by another state.[2]
Yes. Tennessee accepts the Streamlined Sales Tax Certificate of Exemption for resale purchases, including in electronic form; electronic signatures are not required.[2]
What else the Department of Revenue tells resellers
- If you take items bought on a resale certificate out of inventory for business or personal use, you owe the sales tax that would have been due.[2]
- Once registered, you must file sales and use tax returns for each tax period, even if you have no sales to report.[1]
- A business that stops operating or selling taxable items must cancel its registration and stop using its resale certificate.[1]
- Flea market dealers not otherwise registered can buy an annual registration for $45.00, or a quarterly ($15.00) or monthly ($5.00) registration for a single flea market location.[2]
- The Commissioner may revoke the registration of a dealer who wrongfully uses a resale certificate, and misusing resale certificates to avoid tax is a misdemeanor.[2]
Filing your certificate on Closo Wholesale
Closo Wholesale keeps one resale certificate per state on your buyer account. Open Settings → Resale certificates, choose Tennessee as the issuing state, type the certificate number as printed and add a photo or PDF of the certificate. Each certificate shows its review status on that screen, and a newer Tennessee certificate replaces the old one when you renew.
Looking for stock that ships from Tennessee? See liquidation lots from Tennessee on Closo Wholesale.
Common questions
Does a Tennessee resale certificate expire?
Department-issued blanket certificates of resale stay valid as long as their expiration date has not passed.
Does Tennessee accept the multistate (MTC) resale certificate?
Yes, for resale only. Tennessee accepts the MTC Uniform Sales and Use Tax Certificate - Multijurisdiction, with your Tennessee sales tax number or one issued by another state.
Does Tennessee accept the Streamlined Sales Tax certificate?
Yes. Tennessee accepts the Streamlined Sales Tax Certificate of Exemption for resale purchases, including in electronic form; electronic signatures are not required.
This is general information, not tax advice. Forms and rules change; confirm with the Department of Revenue before you rely on this page.
Comparing states? The resale certificate by state table puts the form, registration and multistate rules for all 50 side by side.
Sources
Every rule above comes from an official Tennessee government page. We record the page and the date we read it:
- www.tn.gov/…/resale-certificate.html · checked 2026-09-26
- www.tn.gov/…/sales-use-tax-manual.pdf · checked 2026-09-26
- www.tn.gov/…/sales-and-use-tax-certificate-verification.html · checked 2026-09-26
