Tennessee Code § 4-39-103

Vendor contract with subcontractor to include provision for payment of sales and use taxes by subcontractor
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If any portion of the cost of a vendor's major procurement contract with a state governmental entity is subcontracted, the vendor shall include in the contract with the subcontractor a provision that the subcontractor shall remit sales and use taxes on taxable sales of goods or services made by the subcontractor. Added by 2015 Tenn. Acts, ch. 515,s 3, eff. 7/1/2015.
If any portion of the cost of a vendor's major procurement contract with a state governmental entity is subcontracted, the vendor shall include in the contract with the subcontractor a provision that the subcontractor shall remit sales and use taxes on taxable sales of goods or services made by the subcontractor. Added by 2015 Tenn. Acts, ch. 515,s 3, eff. 7/1/2015.
If any portion of the cost of a vendor's major procurement contract with a state governmental entity is subcontracted, the vendor shall include in the contract with the subcontractor a provision that the subcontractor shall remit sales and use taxes on taxable sales of goods or services made by the subcontractor. Added by 2015 Tenn. Acts, ch. 515,s 3, eff. 7/1/2015.
If any portion of the cost of a vendor's major procurement contract with a state governmental entity is subcontracted, the vendor shall include in the contract with the subcontractor a provision that the subcontractor shall remit sales and use taxes on taxable sales of goods or services made by the subcontractor.

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