The University of Tennessee is documented in Tennessee Code as an instrumentality of the State of Tennessee, public higher education institution (49-9-101 - 49-9-1605) and government entity per Tenn. Code § 4-29-245 (a)(44). Our exemption is under Tenn code 67-6-329 Miscellaneous Exemptions (a)(4) all sales made to the state or any county or municipality within the state and Rules & Regs 1320-05-01-.55 SALES TO THE STATE OR POLITICAL SUBDIVISIONS.

The University of Tennessee is generally exempt from Tennessee sales tax on items purchased directly by the University for use by the University. However, it has been confirmed with the TNDOR that vendors have a choice to accept or reject our exemption certificate, meaning the University can be held responsible for paying sales tax even though the State has recognized our exemption. It is highly encouraged that, prior to making purchases, the University Exemption certificate be provided to the vendor to confirm sales tax exemption.

Please remind anyone using these exemption certificates that they may only be used for purchases made directly for the University with University funds. Individuals are prohibited from using the certificates for purchases made with personal funds, even if they will be reimbursed by the University. It is a violation of the law to use an exemption certificate for any purpose other than to conduct University business. Please see FI0130 - Fraud, Waste and Abuse.