Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-05 - Sales and Use Tax Division
Chapter 1320-05-01 - State Sales and Use Tax Rules
Section 1320-05-01-.62 - SALES FOR RESALE

(1) "Sales for resale" means those whereby a supplier of materials, supplies, equipment and services makes such tangible personal property or services available to legitimate dealers actually selling such property or services as such, or which becomes an industrial material or supply in a manufacturing or processing operation.

(2) The price which a vendor charges his vendee for tangible personal property or services, whether it is a "retail" or "wholesale" price, or the quantity of such property or services sold to the vendee, may not be used to determine whether a sale is a "sale for resale."