Tennessee – Prosthetic Device Not Subject To Sales Tax

SALT Report 3433 – The Tennessee Department of Revenue released Letter Ruling #14-02 addressing the circumstances where a medical device can be exempt as a prosthetic device.

“Thus, to be exempt from the sales and use tax as a prosthetic device, the [MEDICAL DEVICE] must: (1) be for human use; (2) constitute a replacement, corrective, or supportive device; (3) be worn in or on the body; and (4) be used to artificially replace a missing portion of the body, prevent or correct physical deformity or malfunction, or support a weak or deformed portion of the body.”

For Further Information:

TN Letter Ruling #14-02 June 18, 2104