Unless specifically taxable by law, the sale of services is not subject to the sales tax. Examples of a non-taxable services are plastic surgery, services performed by physical therapists, and services performed by cosmetologists, barbers, etc.
For specific questions on if a service is taxable in Tennessee, please call our Taxpayer Services Division at 615-253-0600 or email firstname.lastname@example.org
References Tenn. Code Ann. § 67-6-205.