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.
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