§ 67-6-320. Prescription drugs.

TN Code § 67-6-320 (2019) (N/A)
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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.