Medical test kits sold to an individual for at-home use and not prescribed by a physician are subject to sales and use tax. At-home medical test kits are not considered exempt medical equipment and are subject to sales and use tax regardless of how the test results are delivered to the customer. These tests may include covid-19 tests, cholesterol tests, DNA tests, and vitamin level tests. However, diabetic testing supplies are specifically exempt from sales and use tax under Tennessee law.
Reference: Tenn. Code Ann. § 67-6-314.
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