0600-08-.03
Criteria For Exemption Of Medical Clinics
Cite as Tenn. Comp. R. & Regs. 0600-08-.03
(1)
As used in this rule “clinic” means a facility other than a hospital or other licensed health care
facility that provides primary medical care.
(2)
As used in this rule “primary medical care” means health care services that cover a range of
disease prevention and general wellness services, including diagnosis and treatment of
common conditions, patient counseling, and the management of a patient’s overall care.
(3)
A clinic owned by a charitable institution will be approved for exemption if it meets the
following criteria:
(a)
The clinic is located in a medically underserved area or serves a medically
underserved population as designated by the U.S. Department of Health and Human
Services or the State of Tennessee;
(b)
The clinic provides services without regard to ability to pay and, if it submits claims to
any third party payer, it does not decline TennCare, Medicare, or the uninsured;
(c)
The clinic either does not charge for services to any patient, or if it charges for services,
charges are based on a sliding-fee scale that is based on patients' family size and
income, and
(d)
No physician or other employee of the clinic is compensated in amounts in excess of
what is reasonable for services performed for the clinic and comparable to other
qualified and experienced providers.
PROPERTY TAX EXEMPTIONS
CHAPTER 0600-08