Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-05 - Sales and Use Tax Division
Chapter 1320-05-01 - State Sales and Use Tax Rules
Section 1320-05-01-.17 - DENTISTS
Universal Citation: TN Comp Rules and Regs 1320-05-01-.17
Current through September 24, 2024
A dentist is a consumer of the tangible personal property and taxable services which he uses in the practice of his profession. Therefore, all sales of tangible personal property and taxable services to a dentist are subject to the Sales or Use Tax unless otherwise exempt.
Authority: T.C.A. §§ 67-1-102, 67-6-201, 67-6-314, and 67-6-402.
Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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