Yes, the sale of orthopedic and artificial limbs is subject to business tax under Classification 3, regardless of to whom they are sold. If the orthopedic and artificial limbs are sold to a retailer who resells them to consumers, then the sales to the retailer are wholesale sales. All other sales of orthopedic and artificial limbs, including sales to doctors, are retail sales and are taxable at the retail rate.
Is the sale of prosthetics subject to business tax?
- How does a business qualify for the business tax manufacturing exemption?
- How is substantial nexus defined for business tax purposes?
- I am an out-of-state dealer with no physical presence in Tennessee. My sales to customers in Tennessee are exclusively wholesale sales. Do I have to register for sales and use tax purposes, if my wholesale sales exceed the $500,000 threshold?
- How do I file a subcontractor supplemental worksheet with a CSV file for my business taxes?
- Does an advertising agency owe business tax on amounts it receives for the purpose of purchasing advertising space/time on behalf of its clients?