Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-04 - Miscellaneous Tax Division
Chapter 1320-04-05 - Business Tax Rules and Regulations
Section 1320-04-05-.20 - HOSPITALS, CONVALESCENT, AND REST HOMES, ETC

Hospitals and persons rendering allied health services to human beings, including convalescent and rest home care, are rendering services, and are the users and consumers of products sold to them. Sales to the State, or other governmental agencies, and institutions exempt from paying Sales and Use Tax under the provisions of T.C.A. § 67-6-322, are deemed to be wholesale sales. Sales to all other institutions, etc., not otherwise exempt from sales and use tax under T.C.A. § 67-6-322, are deemed to be retail sales.

Authority: T.C.A. §§ 67-1-102, 67-4-702 and 67-4-703.