Feldman v. Huddleston

*162 OPINION

CANTRELL, Judge.

The question in this case is whether the dietary supplements Medifast and Nutrimed when sold by a physician to his patients in a weight loss program are prescribed drugs or medicines and thus exempt from the Tennessee sales tax. The Chancery Court of Davidson County held that they were not. We affirm.

I

Dr. Richard Feldman, a physician who devotes a substantial portion of his practice to the treatment of obesity, regularly dispenses Medifast and Nutrimed to his patients. For persons on a very low calorie diet these substances supply the vitamins, minerals, protein and…