Tenn. Code Ann. § 67-3-601: Supplier's license - Permissive supplier's license

(a) A person engaged in business in this state as a supplier as defined in part 1 of this chapter shall first obtain a supplier's license.

(b) Any person who desires to collect the taxes and fees imposed by this chapter and who meets the definition of a permissive supplier may obtain a permissive supplier's license. Application for or possession of a permissive supplier's license shall not in itself subject the applicant or licensee to the jurisdiction of this state for any purpose other than administration and enforcement of this chapter.