Tennessee Code Annotated
Tenn. Code Ann. § 67-6-314 (2026)
Medical equipment and devices
✓ current as of May 2026
There is exempt from the sales or use tax imposed by this chapter:
- (1) Prosthetic devices for human use and repair services for the repair and maintenance of those prosthetic devices;
- (2) Durable medical equipment for home use sold pursuant to a prescription for human use and repair services for the repair and maintenance of durable medical equipment qualifying for exemption under this subdivision (2);
- (3) Oxygen delivery equipment, including:
- (A) Repair services and repair or replacement parts for oxygen delivery equipment;
- (B) Components or attachments for oxygen delivery equipment that are items for single patient use; and
- (C) Disposable medical supplies necessary to administer or deliver medical oxygen for human use;
- (4) Kidney dialysis equipment, including repair services and repair or replacement parts for kidney dialysis equipment, and including components or attachments for kidney dialysis equipment that are items for single patient use;
- (5) Enteral feeding systems, including repair services and repair or replacement parts for enteral feeding systems, and including components or attachments for enteral feeding systems that are items for single patient use;
- (6) Mobility enhancing equipment sold pursuant to a prescription for human use and repair service for the repair and maintenance of mobility enhancing equipment qualifying for exemption under this subdivision (6);
- (7) Any syringe used to dispense insulin for human use and diabetic testing supplies for human use, including lancets, test strips for blood glucose monitors, visual read test strips, and urine test strips;
- (8)
- (A) Disposable medical supplies such as bags, tubing, needles and syringes dispensed by a licensed pharmacist in accordance with an individual prescription written for the use of a human being by a practitioner of the healing arts licensed by the state that are used for the intravenous administration of any prescription drug and that come into direct contact with the prescription drug or medicine;
- (B) This exemption applies only to supplies to be used in the treatment of a patient outside of a hospital, skilled nursing facility or ambulatory surgical treatment center;
- (9) Computer software designed for use in the treatment of individuals with a learning disability and having no residual value for any other purpose that is prescribed by a licensed practitioner of the healing arts for use in the treatment of an individual; and
- (10) The sale or use of disposable, nonprosthetic ostomy products for use by humans who have had colostomies, ileostomies, or urostomies.
Amended by 2015 Tenn. Acts, ch. 274,s 1, eff. 7/1/2015.
Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012; Acts 1995, ch. 144, § 1; 1995, ch. 230, § 1; 1998, ch. 766, § 1; 2003, ch. 357, § 40; 2004, ch. 959, §§ 11, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 89; 2008, ch. 1106, § 7.
Notes of Decisions
Cited in 5
cases, 1988–2010 · leading case: Cordis Corp. v. Taylor, 762 S.W.2d 138 (Tenn. 1988).
Cordis Corp. v. Taylor, 762 S.W.2d 138 (Tenn. 1988). “Cordis did not collect or pay the Tennessee sales tax on the sales on the ground that the devices sold were exempt from sales tax under T.C.A. § 67-6-314(5), which exempts from tax the “sale of pros-thetics, orthotics, special molded orthopedic *139 shoes, walkers, crutches,…”
Nutritional Support Servs., Ltd. v. Taylor, 803 S.W.2d 213 (Tenn. 1991). “, and other similar medical corrective or support devices, as provided in T.C.A. § 67-6-314(5) and the exemption in T.”
Am. Cyanamid Co. v. Huddleston, 908 S.W.2d 396 (Tenn. Ct. App. 1995). “Title 67, Chapter 6, Part 3 contains a series of exemptions from the Sales and Use Tax, such as blood and blood plasma (Section 67-6-304), insulin (Section 67-6-312), medical equipment and devices for handicapped persons (Section 67-6-314), optical services and equipment…”
Maxwell Med., Inc. v. Chumley, 282 S.W.3d 893 (Tenn. Ct. App. 2008). “§ 67-6-314(5). The motions were argued on August 18, 2006, and the Court took the matter under advisement and issued a Memorandum Opinion on June 5, 2007 and entered Final Judgment in favor of defendant against appellant.”
Maxwell Med., Inc., Successor in Interest to Maxwell Med., LLC v. Loren L. Chumley, Comm'r of Revenue, State of Tennessee (Tenn. Ct. App. 2010). “esents the following issue for our review: Whether the trial court erred in finding that glucometers and related components, devices used to replace or augment the glucose monitoring and measuring function in the body and as part of a system to “imitate a properly functioning…”
Tenn. Code Ann. § 67-6-314(5): 4 cases
Cordis Corp. v. Taylor, 762 S.W.2d 138 (Tenn. 1988). “Cordis did not collect or pay the Tennessee sales tax on the sales on the ground that the devices sold were exempt from sales tax under T.C.A. § 67-6-314(5), which exempts from tax the “sale of pros-thetics, orthotics, special molded orthopedic *139 shoes, walkers, crutches,…”
Nutritional Support Servs., Ltd. v. Taylor, 803 S.W.2d 213 (Tenn. 1991). “, and other similar medical corrective or support devices, as provided in T.C.A. § 67-6-314(5) and the exemption in T.”
Maxwell Med., Inc. v. Chumley, 282 S.W.3d 893 (Tenn. Ct. App. 2008). “§ 67-6-314(5). The motions were argued on August 18, 2006, and the Court took the matter under advisement and issued a Memorandum Opinion on June 5, 2007 and entered Final Judgment in favor of defendant against appellant.”
Maxwell Med., Inc., Successor in Interest to Maxwell Med., LLC v. Loren L. Chumley, Comm'r of Revenue, State of Tennessee (Tenn. Ct. App. 2010). “esents the following issue for our review: Whether the trial court erred in finding that glucometers and related components, devices used to replace or augment the glucose monitoring and measuring function in the body and as part of a system to “imitate a properly functioning…”
Tenn. Code Ann. § 67-6-314(5)(1998): 1 case
Maxwell Med., Inc., Successor in Interest to Maxwell Med., LLC v. Loren L. Chumley, Comm'r of Revenue, State of Tennessee (Tenn. Ct. App. 2010). “esents the following issue for our review: Whether the trial court erred in finding that glucometers and related components, devices used to replace or augment the glucose monitoring and measuring function in the body and as part of a system to “imitate a properly functioning…”
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