Blood glucose meters and nebulizers sold to individuals with a prescription for them are exempt from sales and use tax. Additionally, Tenn. Code Ann. § 67-6-314 exempts diabetic testing supplies from sales and use tax. Supplies such as lancets, test strips for blood glucose monitors, visual read test strips, and urine test strips are considered exempt under the law.
Reference: Important Notice 15-07 and 15-26. Tenn. Code Ann. § 67-6-314.