Tennessee Code 67-6-335 – Dentists
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Terms Used In Tennessee Code 67-6-335
- Sale: includes the furnishing of any of the things or services taxable under this chapter. See Tennessee Code 67-6-102
- Tangible personal property: includes electricity, water, gas, steam, and prewritten computer software. See Tennessee Code 67-6-102
A dentist shall be considered the user and consumer of the tangible personal property used in the practice of the dentist’s profession, and the tax imposed by this chapter shall not be applicable to all or any part of the charges made by a dentist to the dentist’s patients in connection with the sale or transfer of such tangible personal property.