Sales & Use Tax Certificate of Registration — Tennessee
Tennessee restaurants must register with the Department of Revenue for a Sales & Use Tax Certificate before making taxable sales.
What it is. The Sales and Use Tax Certificate of Registration authorizing a business to collect and remit Tennessee sales tax on prepared food and beverages. Restaurants register through the Tennessee Taxpayer Access Point (TNTAP).
Who issues it. Tennessee Department of Revenue (State layer).
When you need it. Before making taxable sales. The Sales and Use Tax Certificate is also a prerequisite document for a liquor-by-the-drink license.
How to apply. Register a new business on TNTAP for sales tax (and business tax and any additional taxes that apply).
Fees. Per the Department of Revenue — see source (⟢ VERIFY).
What SpoonSeal tracks. The document(s) you upload for this requirement, with automatic renewal/expiration tracking (Current, Due Soon, Expired). Where the city publishes health-inspection results (e.g., NYC and Chicago), SpoonSeal syncs them automatically; elsewhere they can be added manually.
References
- Tennessee Department of Revenue — Liquor-by-the-drink: Registration and Licensing — https://www.tn.gov/revenue/taxes/liquor-by-the-drink-tax/registration-and-licensing.html — Official source last checked: 2026-07-02
Stay ahead of this requirement
SpoonSeal stores your documents, tracks expirations, and reminds you before anything lapses — so you are always inspection-ready.
Get started free →This guide is informational and not legal advice. Always confirm current requirements with the official agency linked above.