Leasing Companies Titling Vehicles - Without Paying Sales and Use Tax

Tenn. Code Ann. Section 67-6-102


Leasing companies that purchase vehicles from a dealer OR leasing companies that lease vehicles from an equipment company are not required to pay sales and use tax at the time of titling a vehicle as long as the leasing company (the purchaser) has a Tennessee Sales Tax Registration Number.


A completed Sales and Use Tax Blanket Certificate of Resale form must be completed by the leasing company and accompany the title application.

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