State of Tennessee

Tennessee Utility Sales Tax Exemption

Tennessee allows businesses to claim an exemption on the portion of their utility used in the fabricating or processing of tangible personal property for sale.

Tennessee Sales and Use Tax Guide

Tennessee Sales Tax Exemption Certificate

The Application Form RV-F1303101 is the document that must be filed in Tennessee in order for a business to claim the Utility Sales Tax Exemption.

Energy Study Requirement

The State of Tennessee does not have an energy study requirement. The only requirement is for the business to have a Tennessee Sales and Use Tax account and complete Application Form RV-F1303101. Once the business’s application is approved it will qualify for a reduced sales tax rate of 1.5 percent.

Our Process
01. Discovery

SmartSave investigates client’s current utility situation, and quickly identifies if the company is eligible to save on its utility sales tax through the exemption.

02. Energy Study

A SmartSave energy specialist performs an in-depth study at the business location to determine the exact proportion of energy use that is exempt from taxation.

03. Request

All necessary information is compiled into a report and submitted to the required utility companies and state agencies. SmartSave works hand-in-hand with these entities to ensure that all reports are accurate and compliant with statute.

04. Certification

Once the exemption request is approved, your company receives a refund on the past 2-4 years of overpaid utility sales tax, and stops paying sales tax on all certified production items, generating significant savings for the business each month moving forward.

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