CPO_Requirements_with_Department_of_Revenue.pdf

CPO Requirements of Registration with the Department of Revenue Last Updated 02/15/2023 Page 1

Supplier Guide: CPO Requirements of Registration with the Department of

Revenue

Purpose The purpose of this job aid is to provide information on requesting a certificate of registration (or exemption) for sales and use tax. This aid is intended for Suppliers needing to verify existing certification or register for new certification.

Revenue Registration Requirement Suppliers must be registered with the Tennessee Department of Revenue for Sales and Use Tax under Tenn. Code Ann. § 12-3-306(a) (2013). Tennessee’s tax laws require dealers to register for sales and use tax. This applies to in-state dealers and also to certain out-of-state dealers, who, because of their in-state activities, are required to collect Tennessee’s sales and use tax.

The following activities, when performed in Tennessee, would require a company to register to collect and remit sales and use tax:

• Using in-state solicitors, whether employees, agents, or independent contractors

• Conducting in-state promotional activities by company personnel, including participation in trade shows

• Having a subsidiary of your business physically present in Tennessee acting as an agent for you, as an out-of-state dealer or conducting activities in Tennessee on your behalf.

• Using company-owned trucks or using carriers acting as an agent for the seller

• Maintaining a store, office, warehouse, showroom, or other place of business in words Tennessee

• Leasing or renting tangible personal property in Tennessee

• Repairing, installing, or assembling tangible personal property in Tennessee, or the use of an agent or independent contractor performing those services

Last Updated 02/15/2023 Page 2

• Providing telecommunication services to subscribers located in Tennessee

• Providing any taxable service in Tennessee

These activities are listed as a general guideline and do not attempt to address every activity performed by a company that could require collection and remittance of sales or use tax. There are also exceptions that may apply.

The Central Procurement Office requires Suppliers to obtain either a certificate of registration to collect sales and use tax, or a letter from Revenue stating the Supplier is exempt from paying sales and use tax prior to being awarded a contract or issued a purchase order.

Obtaining a Certificate or Exemption Letter Suppliers, who need a copy of their certificate of registration and already have a sales and use tax account number, can call the help number provided for assistance:

• Line open between 7:00AM - 8:00PM CST M-F

• Nashville-area and out-of-state: (615) 253-0600*

• Statewide toll-free: (800) 342-1003*

*Subject to closures on holidays

Suppliers who need to register for sales and use tax should visit the Tennessee Department of

Revenue’s website at https://tntap.tn.gov/EServices/_/.

Suppliers who need to check eligibility of exemption should go to https://tntap.tn.gov/

EServices/_/ . Locate the “Help” section (bottom right of the page) and click the “Additional

Services” link. Then click on the “TN Vendor Contract Questions” link.

The web-page at https://revenue.support.tn.gov/hc/en-us/articles/360058701151-SUT-83-

Government-Contractors further explains the process and how to receive the proof of sales tax exemption letter.

https://tntap.tn.gov/EServices/_/ https://tntap.tn.gov/EServices/_/ https://tntap.tn.gov/EServices/_/ https://revenue.support.tn.gov/hc/en-us/articles/360058701151-SUT-83-Government-Contractors https://revenue.support.tn.gov/hc/en-us/articles/360058701151-SUT-83-Government-Contractors

Last Updated 02/15/2023 Page 3

Tennessee Department of General Services, authorization number 321263. Electronic only. This public document was promulgated at a cost of $0.00 per copy. February 2018.