Tennessee: Tenn. Code Ann. §§ 67-6-409, 67-6-901


Tennessee
Tenn. Code Ann. § 67-6-409.  Procedures for claiming exemption -- Liability.

(a) When a purchaser claims an exemption:

   (1) The seller or certified service provider shall obtain identifying information of the purchaser and the reason for claiming a tax exemption at the time of the purchase in accordance with the rules and regulations promulgated by the commissioner. The identifying information shall include: name, address, type of business, reason for exemption and a tax identification number issued by this state or other governmental authority as required by the commissioner;

   (2) The seller or certified service provider shall obtain either a copy of the purchaser's authorization for exemption issued by the commissioner or obtain, either in paper or electronic medium, a fully completed Streamlined Sales Tax certificate of exemption as approved by the governing board of the Streamlined Sales and Use Tax Agreement. The seller or certified service provider is not required to obtain a purchaser's signature for an electronic form of a certificate of exemption; however, the seller or certified service provider shall obtain from the purchaser all other information for proof of a claimed exemption regardless of the medium in which the transaction occurred.
 

Tenn. Code Ann. § 67-6-901.  Application.  [Effective on July 1, 2015.]

(b) Nothing in this part is intended to impose [sales and use] tax on a transaction if a state tax on the transaction is prohibited by the United States constitution or the constitution of this state.