Prescription drugs
Known as the Retailers' Sales Tax Act
The act spans §§ 67–67 (222 sections).
Applied in 2 court decisions — leading case American Cyanamid Co. v. Huddleston (1995)
Most recently applied in Feldman v. Huddleston (July 1995)
Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C
(1) There is exempt from the tax imposed by this chapter any drug, including over-the-counter drugs, for human use dispensed pursuant to a prescription. This exemption shall not apply to grooming and hygiene products.
(2) There is exempt from the tax imposed by this chapter the sale or use of: Insulin; and
(3) Medical oxygen for human use dispensed pursuant to a prescription.
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.