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.
Structure 2021 Tennessee Code
Chapter 6 - Sales and Use Taxes
§ 67-6-305. Demonstration or Display Property
§ 67-6-306. Divorce — Transfer of Automobile
§ 67-6-307. Energy or Resource Recovery Facilities
§ 67-6-308. Federal Government
§ 67-6-310. Gun Shows — Sales by Nonprofit Organizations
§ 67-6-314. Medical Equipment and Devices
§ 67-6-315. Monthly Water Bill
§ 67-6-325. Telephone Cooperatives
§ 67-6-327. Vessels and Barges — Repairs
§ 67-6-328. Watershed Districts
§ 67-6-332. Utilities, Electric Cooperatives and Electric Membership Corporations
§ 67-6-336. Used Factory-Manufactured Structures
§ 67-6-337. Sales Paid for With Food Stamps
§ 67-6-343. Motor Vehicles — Exemption From Sales Tax
§ 67-6-345. Boats, Motorboats and Other Vessels — Exemption From Sales Tax
§ 67-6-346. Pollution Control Credit
§ 67-6-354. Design Professionals' Sketches, Drawings and Models
§ 67-6-386. Sale or Use of Aviation Fuel. [Effective on July 1, 2021.]
§ 67-6-390. Exemption for Sales of Telecommunications Services Between Affiliates