The Tennessee Department of Revenue clarified the implications of a new, expanded exemption. The new exemption provides that international telecommunication services sold to a business for use in a call center are now exempt. New exemption certificates will be mailed to businesses that previously qualified for the previous exemption and now qualify for the expanded exemption. Businesses must then send copies of the new exemption certificates to the sellers of the qualifying services. (Important Notice No. 04-35 Tennessee Department of Revenue)