Cosmetic microdermabrasion can be administered by estheticians, which is subject to business tax as a Class 3 service provider. Medical grade microdermabrasion must be administered by a licensed medical professional (administered by a doctor in a doctor’s office) and is exempt from business tax as medical or allied health services.
Reference: Tenn. Code Ann. § 67-4-708. Tenn. Comp. R. & Regs. 1320-04-05-.16.