Tennessee Code Title 47. Commercial Instruments and Transactions § 47-25-903

It is an unlawful practice for any seller or transferor of any household furniture, appliances, or floor covering merchandise at retail, whether the seller or transferor stocks the merchandise or not, to advertise, claim, or imply that any sale or other transfer of the merchandise is a sale or transfer at wholesale, unless such sale or transfer is made to the transferee for resale, and unless the state of Tennessee is not entitled to collect upon such sale or transfer the Tennessee state sales tax, as set out in the “Retailers' Sales Tax Act,” compiled in title 67, chapter 6.