Registration and Purchasing Qualifications

General Registration Requirements

Your business must have a valid sales and use tax id number.
If the product is to be used for resale, you must fill out a Tennessee retail certificate to be exempt from sales tax.
Fresh Flower Purchasing Requirements (In addition to general requirements)

Fresh flowers must be part of your business’ product mix on a continuous, year round basis.
All fresh flowers must be used for resale.
The sale of fresh flowers or floral related items must contribute to a substantial portion of your business’ income.