Electrolysis and laser spot/scar removal are exempt from business tax as medical or allied health services. Electrolysis must be administered by an electrologist licensed by the Tennessee Department of Health regulatory board. Laser spot/scar removal must be administered by a licensed medical professional. Both are considered exempt services provided by health professionals.
Reference: Tenn. Code Ann. § 67-4-708. Tenn. Comp. R. & Regs. 1320-04-05-.16.