BUS-66 - Sales of Tangible Personal Property to Doctors and Hospitals

Sales of tangible personal property to doctors and hospitals are subject to business tax. Sales to not-for-profit hospitals are wholesale sales, but sales to for-profit hospitals are retail sales. Sales to doctors who use or insert items during the performance of their services are retail sales.

Reference: Tenn. Comp. R. & Regs. 1320-04-05-.20.

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