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2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 6 - Sales and Use Taxes
Part 3 - Exemptions
§ 67-6-320. Prescription drugs.
Universal Citation: TN Code § 67-6-320 (2017)
- (a) There is exempt from the tax imposed by this chapter any drug, including over-the-counter drugs, for human use dispensed pursuant to a prescription. This exemption shall not apply to grooming and hygiene products.
- (b) There is exempt from the tax imposed by this chapter the sale or use of:
- (1) Insulin; and
- (2) Medical oxygen for human use dispensed pursuant to a prescription.
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