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Code sections copied directly from


Tenn. Code Ann. 67-4-708(3)(C) (i)-(xvi)

(C) Each person making sales of services or engaging in the business of furnishing or rendering services, except those described in subdivisions (3)(C)(i)-(xvi). It is the legislative intent that the exceptions in subdivisions (3)(C)(i)-(xvi) shall include the sales of services by those businesses or establishments so described in the Standard Industrial Classification Index of 1972, including all supplements and amendments prepared by the bureau of the budget of the federal government, except where otherwise provided:

(i) Medical, dental, and allied health services to human beings, including sanitorium, convalescent and rest home care, but excluding services by persons engaged in the business of making dentures and artificial teeth;
(ii) Legal services;
(iii) Educational services offered by elementary and secondary schools, colleges, universities, professional schools and junior colleges, library and information centers, correspondence schools, vocational schools and specialized nondegree granting schools;
(iv) Services rendered by nonprofit membership organizations operating on a nonprofit membership basis for the promotion of the interest of the members;
(v) Domestic service performed in private households;
(vi) Services furnished by nonprofit educational and research agencies;
(vii) Services by religious and charitable organizations;
(viii) Accounting, auditing and bookkeeping services;
(ix) Public utilities as defined in ยง 65-4-101;
(x) Services furnished by institutions that are engaged in deposit banking or closely related functions, including fiduciary activities, services furnished by persons engaged in extending credit or lending money except persons taxable under subdivision (5); services furnished by establishments engaged in the underwriting, purchase, sale or brokerage of securities on their own account or on the account of others; services furnished by exchanges, exchange clearing houses and other services allied with the exchange of securities and commodities; services furnished by investment trusts, investment companies, holding companies, and commodity trading companies;
(xi) Insurance carriers or insurance agents of any type selling or furnishing necessary services related to insurance and insurance adjustors;
(xii) Operators of residential and nonresidential buildings except hotels, motels and rooming houses;
(xiii) Lessors of the following properties: agricultural, airport, forest, mining, oil, and public utility;
(xiv) Services furnished by persons engaged in the practice of veterinary medicine, dentistry or surgery, including services involving the boarding and lodging of animals;
(xv) Services furnished by persons engaged in the practice of architecture, engineering or land surveying; or
(xvi) Farmers providing services to other farmers for the planting or harvesting of agricultural products or for the preparation, improvement, or maintenance of land used in the production of agricultural products;



To navigate to the law at

1)    Go to

2)    Click the plus sign at Title 67.

3)    Click the plus sign at Chapter 4.

4)    Click the plus sign at Part 7.

5)    Click the link to 67-4-708.


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