Mobility enhancing equipment for human use sold pursuant to a prescription is exempt from sales and use tax. Mobility enhancing equipment can include, but is not limited to, automobile adaptive equipment that is not normally provided by a motor vehicle dealer, such as lifts and power steps that assist with getting in and out of the automobile, hand controls, left foot pedals, and electronic driving controls the purchaser needs to operate the automobile.
Reference: Tenn. Code Ann. §§ 67-6-102 and 67-6-314. Important Notice 07-22.