A dentist is a consumer of the tangible personal property and taxable services which he uses in the practice of his profession. Therefore, all sales of tangible personal property and taxable services to a dentist are subject to the Sales or Use Tax unless otherwise exempt.

Authority: T.C.A. §§ 67-1-102, 67-6-201, 67-6-314, and 67-6-402. Administrative History: Original rule certified June 7, 1974. Amendment filed June 28, 2000; effective September 11, 2000.