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rule change is covered by this notice?","Question",{"text":62,"@type":63},"The notice states that Sales and Use Tax Rule 96 regarding drop shipments is repealed, effective January 10, 2022.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Under the notice, when can a Tennessee supplier make drop shipped sales for resale without tax?",{"text":67,"@type":63},"When the transaction is for resale and the supplier accepts either a resale certificate issued by another state or a fully completed Streamlined Sales and Use Tax Exemption Certificate that includes the other state’s sales tax ID number.",{"name":69,"@type":60,"acceptedAnswer":70},"What documentation may an out-of-state dealer provide if it is not registered for sales tax in any state?",{"text":71,"@type":63},"The dealer may provide a fully completed Streamlined Sales and Use Tax Exemption Certificate including a tax ID number for another tax type issued by its home state, or its federal identification number 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--- | --- |\n\nType of Business  \n\n|  |\n| --- |\n|  |\n|  |\n|  |\n|  |\n|  |\n|  |\n|  |\n|  |\n| |\n\nϬϭ 􀀄ĐĐŽŵŵŽĚĂƟŽŶ ĂŶĚ ĨŽŽĚ ƐĞƌǀŝĐĞƐ  \nϬϮ 􀀄ŐƌŝĐƵůƚƵƌĂů͕ ĨŽƌĞƐƚƌLJ͕ ĮƐŚŝŶŐ͕ ŚƵŶƟŶŐ  \nϬϯ 􀀒ŽŶƐƚƌƵĐƟŽŶ  \n04 Finance and insurance Ϭϱ /ŶĨŽƌŵĂƟŽŶ͕ ƉƵďůŝƐŚŝŶŐ ĂŶĚ ĐŽŵŵƵŶŝĐĂƟŽŶƐ  \n06 Manufacturing  \n07 Mining  \n08 Real estate  \n09 Rental and leasing  \n10 Retail trade  \n\n|  |\n| --- |\n|  |\n| |\n|  |\n|  |\n|  |\n|  |\n|  |\n|  |\n|  |\n\nϭϭ  \nϭϮ  \n13  \n14  \n15  \nϭϲ  \nϭϳ  \n18  \n19  \n20  \ndƌĂŶƐƉŽƌƚĂƟŽŶ ĂŶĚ ǁĂƌĞŚŽƵƐŝŶŐ hƟůŝƟĞƐ  \nWholesale trade Business services Professional services  \n􀀜ĚƵĐĂƟŽŶ ĂŶĚ ŚĞĂůƚŚͲĐĂƌĞ ƐĞƌǀŝĐĞƐ EŽŶƉƌŽĮƚ ŽƌŐĂŶŝnjĂƟŽŶ Government  \nNot a business (explain)   Other (explain)    \n*Exempt for Alphanumerical P.O.s Beginning with 4 Letters & Numeric P.O.Containing 9 Digits*  \nZĞĂƐŽŶ ĨŽƌ 􀀜džĞŵƉƟŽŶ ;^ĞĞ /ŶƐƚƌƵĐƟŽŶƐͿ  \nA Federal government (department)    \n􀀑 ^ƉĞĐŝĮĐ ŐŽǀĞƌŶŵĞŶƚ ĞdžĞŵƉƟŽŶ  \nC Tribal government (name)    \n􀀘 &ŽƌĞŝŐŶ ĚŝƉůŽŵĂƚ η  􀀜 􀀒ŚĂƌŝƚĂďůĞ ŽƌŐĂŶŝnjĂƟŽŶ η  & 􀀜ĚƵĐĂƟŽŶĂů ŽƌŐĂŶŝnjĂƟŽŶ η ' ZĞůŝŐŝŽƵƐ ŽƌŐĂŶŝnjĂƟŽŶ η , ZĞƐĂůĞ  \n/ YƵĂůŝĨLJŝŶŐ ĐĂƉŝƚĂů ĞƋƵŝƉŵĞŶƚ ;ƐĞĞ ŝŶƐƚƌƵĐƟŽŶƐ ǁŚĞŶĞƋƵŝƉŵĞŶƚ ĐůĂŝŵĞĚ ŝƐ ƉĂƌƚ ŽĨ Ă ĐŽŶƐƚƌƵĐƟŽŶ ƉƌŽũĞĐƚͿ  \n: 􀀄ŐƌŝĐƵůƚƵƌĂů ƉƌŽĚƵĐƟŽŶ\u003C /ŶĚƵƐƚƌŝĂů ƉƌŽĚƵĐƟŽŶͬŵĂŶƵĨĂĐƚƵƌŝŶŐ> 􀀘ŝƌĞĐƚ ƉĂLJ ĂƵƚŚŽƌŝnjĂƟŽŶ  \nD DƵůƟƉůĞ ƉŽŝŶƚƐ ŽĨ ƵƐĞ ;ƐĞƌǀŝĐĞƐ͕ ĚŝŐŝƚĂů ŐŽŽĚƐ͕ Žƌ ĐŽŵƉƵƚĞƌƐŽŌǁĂƌĞ ĚĞůŝǀĞƌĞĚ ĞůĞĐƚƌŽŶŝĐĂůůLJͿ  \nN Direct mail  \nO Other ;ĞŶƚĞƌ ŶƵŵďĞƌ ĨƌŽŵ ŝŶƐƚƌƵĐƟŽŶƐͿ   P WĞƌĐĞŶƚĂŐĞ ĞdžĞŵƉƟŽŶ  \n 􀀄ĚǀĞƌƟƐŝŶŐ (enter percentage)   %  hƟůŝƟĞƐ (enter percentage)   %  Electricity (enter percentage)   %  \n/ ĚĞĐůĂƌĞ ƚŚĂƚ ƚŚĞ ŝŶĨŽƌŵĂƟŽŶ ŽŶ ƚŚŝƐ ĐĞƌƟĮĐĂƚĞ ŝƐ ĐŽƌƌĞĐƚ ĂŶĚ ĐŽŵƉůĞƚĞ ƚŽ ƚŚĞ ďĞƐƚ ŽĨ ŵLJ ŬŶŽǁůĞĚŐĞ ĂŶĚ ďĞůŝĞĨ͘ ;W􀀜E􀀄>dz͗ /Ĩ LJ ŽƵ ƚƌLJ ƚŽ ĞǀĂĚĞ ƉĂLJŝŶŐƐĂůĞƐ ƚĂdž ďLJ ƵƐŝŶŐ ĂŶ ĞdžĞŵƉƟŽŶ ĐĞƌƟĮĐĂƚĞ ĨŽƌ ŝƚĞŵƐ Žƌ ƐĞƌǀŝĐĞƐ ƚŚĂƚ ǁŝůů ďĞ ƵƐĞĚ ĨŽƌ ƉƵƌƉŽƐĞƐ ŽƚŚĞƌ ƚŚĂŶ ƚŚŽƐĞ ďĞŝŶŐ ĐůĂŝŵĞĚ͕ LJŽƵ ŵĂLJ ďĞ ĮŶĞĚΨϭϬϬ ƵŶĚĞƌ DŝŶŶĞƐŽƚĂ ůĂǁ ĨŽƌ ĞĂĐŚ ƚƌĂŶƐĂĐƟŽŶ ĨŽƌ ǁŚŝĐŚ ƚŚĞ ĐĞƌƟĮĐĂƚĞ ŝƐ ƵƐĞĚ͘Ϳ  \n\n| ^ŝŐŶĂƚƵƌĞ ŽĨ 􀀄ƵƚŚŽƌŝnjĞĚ WƵƌĐŚĂƐĞƌ | WƌŝŶƚ EĂŵĞ ,ĞƌĞ\u003Cbr>Elizabeth | Jerbi | dŝƚůĞ Indirect | Tax Manager | | 􀀘ĂƚĞ 1/1/2026 |\n| --- | --- | --- | --- | --- | --- | --- |\n\nZĞǀ͘ ϳͬϭϵ  \nSales and Use Tax Notice  \nNotice \\#22-01  January 2022  \nDrop Shipment Rule Repealed  \nSales and Use Tax Rule 96 Regarding Drop Shipments is Repealed, Effective January 10, 2022  \nIf a Tennessee supplier sells to an out-of-state dealer personal property or taxable services for resale and drop ships the goods to the out-of-state dealer's Tennessee customer, the Tennessee supplier may accept a resale certificate issued by another state ora fully completed Streamlined Sales and Use Tax Exemption Certificate that includes the sales tax ID number issued by the other state to make drop shipped sales for resale without tax.  \nPrior to the repeal of Rule 96, the Tennessee supplier had to collect Te","cbCailLZR8sPAGfC","https://ap.wps.com/l/cbCailLZR8sPAGfC","pdf",597240,"English","# Sales and Use Tax Notice\n## Notice identification\n## Drop Shipment Rule change effective January 10, 2022\n## Acceptance of resale certificates and streamlined exemption certificates\n## Dealer registration scenarios and foreign sellers\n## For more information","[{\"question\":\"What rule change is covered by this notice?\",\"answer\":\"The notice states that Sales and Use Tax Rule 96 regarding drop shipments is repealed, effective January 10, 2022.\"},{\"question\":\"Under the notice, when can a Tennessee supplier make drop shipped sales for resale without tax?\",\"answer\":\"When the transaction is for resale and the supplier accepts either a resale certificate issued by another state or a fully completed Streamlined Sales and Use Tax Exemption Certificate that includes the other state’s sales tax ID number.\"},{\"question\":\"What documentation may an out-of-state dealer provide if it is not registered for sales tax in any state?\",\"answer\":\"The dealer may provide a fully completed Streamlined Sales and Use Tax Exemption Certificate including a tax ID number for another tax type issued by its home state, or its federal identification number (FEIN).\"}]","Sales and Use Tax Notice - Notice #22-01 - January 2022 - Drop Shipment Rule Repealed | PDF",1789812563]