Tennessee Code Title 67. Taxes and Licenses § 67-6-316

(a) An optometrist, optician or ophthalmologist shall be considered the user and consumer of the tangible personal property used in the practice of the optometrist's, optician's or ophthalmologist's profession, and the tax levied under this chapter is not applicable to all or any part of the charge made by such persons to their patients.

(b) All sales of tangible personal property and taxable services to an optometrist, optician or ophthalmologist are subject to the sales or use tax.

(c) Notwithstanding the foregoing, there shall be exempt from sales or use tax component parts of prescription eyewear, including replacement parts and industrial materials, sold to and used by a person engaged in business in Tennessee of operating an optical laboratory at which prescription eyewear is manufactured or fabricated, where such person also owns or operates the facilities at which such eyewear is ultimately dispensed to patients; provided, that such person shall pay sales or use tax on the purchase price of all prescription eyewear which it dispenses to patients inside this state.