The University of Tennessee is generally exempt from Tennessee sales tax on items purchased directly by the University for use by the University.  Purchases made from businesses outside of the state of Tennessee may be exempt from sales tax depending on the laws and regulations of the jurisdiction. Purchases made for resale are also exempt from tax (resale certificates are specific to individual locations). The University may be required to pay other local taxes, such as occupancy taxes.

Please submit a request to university_tax@tennessee.edu for the following exemptions.

  • Tennessee Exempt Organization Sales and Use Tax Certificate of Exemption
  • State of Tennessee Attorney General Opinion on Occupancy Tax Exemptions
  • Other Tennessee Local Occupancy Tax Exemptions
  • Other State Sales and Occupancy Tax Exemptions