Tennessee Code Annotated

Tenn. Code Ann. § 67-6-320 (2026)

Prescription drugs

✓ current as of May 2026

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(a) 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.

(b) There is exempt from the tax imposed by this chapter the sale or use of:
- (1) Insulin; and
- (2) Medical oxygen for human use dispensed pursuant to a prescription.

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 1996, ch. 1057, § 1; 2003, ch. 357, § 42; 2004, ch. 959, §§ 13, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 92.

Notes of Decisions

Cited in 3 cases, 1991–1995 · leading case: Am. Cyanamid Co. v. Huddleston, 908 S.W.2d 396 (Tenn. Ct. App. 1995).

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Am. Cyanamid Co. v. Huddleston, 908 S.W.2d 396 (Tenn. Ct. App. 1995). · cites it 6× “§ 67-6-320. B. Whether the trial court erred when it determined the Tennessee Department of Revenue possessed statutory authority to impose a use tax on the transaction at issue.”

Nutritional Support Servs., Ltd. v. Taylor, 803 S.W.2d 213 (Tenn. 1991). · cites it 2× “§ 67-6-314(5) and the exemption in T.C.A. § 67-6-320(a) of drugs prescribed by licensed practitioners of the healing arts.”

Feldman v. Huddleston, 912 S.W.2d 161 (Tenn. Ct. App. 1995). · cites it 4× “Feldman relies on an exemption from the sales tax contained in Tenn.Code Ann. § 67-6-320. That section provides: (a) There is exempt from the tax imposed by this chapter any prescription drug or medicine issued by a licensed pharmacist in accordance with an individual…”

— Tenn. Code Ann. § 67-6-320(a) — 1 case

Nutritional Support Servs., Ltd. v. Taylor, 803 S.W.2d 213 (Tenn. 1991). “§ 67-6-314(5) and the exemption in T.C.A. § 67-6-320(a) of drugs prescribed by licensed practitioners of the healing arts.”

— Tenn. Code Ann. § 67-6-320(b) — 1 case

Am. Cyanamid Co. v. Huddleston, 908 S.W.2d 396 (Tenn. Ct. App. 1995). “§ 67-6-320. B. Whether the trial court erred when it determined the Tennessee Department of Revenue possessed statutory authority to impose a use tax on the transaction at issue.”

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