Tenn. Code Ann. § 12-4-702: Part definitions

As used in this part, unless the context otherwise requires:

(1) "Acquire" means to derive a benefit from, whether by lease, grant, expenditure, or otherwise;

(2) "Agency" means any entity of the state government, as defined in § 4-5-102 ;

(3) "Business" means a business organization in any form, institution, association, profession, occupation or calling of any kind, whether or not conducted for profit;

(4) "Property" means anything of value, including, but not limited to, real estate, tangible and intangible personal property, contract rights, choses-in-action and other interests in or claims to wealth, admission or transportation tickets, captured or domestic animals, electric or other power and signatures which purport to create, maintain or extinguish any legal obligation; and

(5) "Service" means labor that does not include a tangible commodity. "Service" includes, but is not limited to: labor; professional advice; services provided by health care providers to medicaid recipients upon filing of a properly completed claim form; telephone, cable television and other utility service; accommodations in hotels, restaurants or elsewhere; admissions to exhibits and entertainments; the use of machines designed to be operated by coin or other thing of value; and the use of rented real or personal property.