Yes. Medical test kits sold to an individual for at-home use and not prescribed by a physician are subject to sales and use tax. At-home medical test kits are not considered exempt medical equipment under Tenn. Code Ann. § 67-6-314 and are subject to sales and use tax regardless of how the test results are delivered to the customer. These tests may include covid-19 tests, cholesterol tests, DNA tests, and vitamin level tests. However, diabetic testing supplies are specifically exempt from sales and use tax under Tennessee law.