Tennessee Statutes
§ 67-6-352 — Pharmacies and home health care providers
Tennessee·Title 67
(a)Notwithstanding any provision of this chapter to the contrary, pharmacies and home health care providers engaged in the business of rendering outpatient health care services to human beings are the consumers or users of all tangible personal property or taxable services purchased for use, consumption or rental in providing the health care service. The sellers of taxable services or of tangible personal property not otherwise exempt from tax must collect from the pharmacy or home health care provider the appropriate tax, unless the pharmacy or home health care provider is exempt from paying the sales or use tax under § 67-6-322 .
(b)For purposes of this section, the tangible personal property subject to tax when purchased for use in rendering outpatient health care services in the home
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Tennessee § 67-6-352 (Pharmacies and home health care providers) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Acts 1996, ch. 1057, § 2; 2008, ch. 1106, § 8.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund