Code sections copied directly from
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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;
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