Customers of a taxpayer that sells electricity in Tennessee must present separate exemption certificates for each location if they have multiple locations. The taxpayer’s customers include manufacturers and non-for-profit entities who wish to purchase electricity at a reduced rate of exemption from Tennessee sales and use tax. The taxpayer’s customers may have multiple meters at one premise location, where buildings span over several city blocks, or more than one location within the taxpayer’s service territory. Manufacturers who wish to purchase electricity at a reduced rate or exempt from Tennessee sales and use tax must present a Manufacturing and Processing Industrial Machinery, Energy Fuels and Water Sales and Use Tax Certificate of Exemption for each manufacturing location. If one manufacturing location consists of various buildings, it is only necessary for the manufacturer to present one exemption certificate listing the physical address of the main building. Not-for-profit customers should present separate exemption certificates for each location in Tennessee. A not-for-profit customer that operates a single site or campus with buildings spanning over multiple streets is only required to present one exemption certificate listing the physical address of its main office. The reason this is required is the application process for either the manufacturing reduced rate certificate or the nonprofit exemption certificate is based on each location as stipulated on the application. Therefore, the exemption certificates are specific to a location. (Letter Ruling No. 17-10, Tennessee Department of Revenue, July 5, 2017)