Tennessee – Heart Valve Devices are Exempt

SALT Report 1184 – A device used to repair damaged heart valves is exempt from sales and use tax under Tennessee Code § 67-6-314(1) which provides an exemption for prosthetic devices that are for human use.  The device satisfies the exemption requirements because it meets the following criteria:

  • It is for human use
  • It is a replacement, corrective, or supportive device
  • It is worn on or in the body; and
  • It is used to artificially replace a missing portion of the body, prevents or corrects physical deformity or malfunction, or supports a weak or deformed portion of the body.