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§ 67-6-314. Medical equipment and devices.

TN Code § 67-6-314 (2019) (N/A)
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(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.

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§ 67-6-314. Medical equipment and devices.