2021 Tennessee Code
Chapter 39 - Payment of Taxes by State Vendors and Subcontractors
§ 4-39-102. Major Procurement Contract to Contain Provision for Payment of Sales and Use Taxes by Vendor and Subcontractors

A state governmental entity shall include in any major procurement contract with a vendor a provision that the vendor and the vendor's subcontractors, shall remit sales and use taxes on sales of goods or services made by the vendor or the vendor's subcontractor.