Sales of certain items sold by a dentist are taxable.

Examples include:

• Athletic sports mouth guards
• Mouthwash and toothpaste, unless product is only available through a prescription written by a health care professional, then the product is exempt as the sale of a drug
• Toothbrushes (manual and powered)
• Tooth bleaching agents and trays (including whitening strips) for the patient to use at home

Note: Tooth whitening services performed in the clinic are not taxable sales.

Sales of the following items are not taxable:

• Prescribed and over-the counter drugs for human use
• Prosthetic devices, including repair and replacement parts
• Disposable or single patient use items used with prosthetic device
• Accessories and supplies for the effective use of a prosthetic device

Sales and purchases of prescription and over-the-counter drugs for human use are exempt from sales tax. Examples include:

• Antibiotics
• Anesthetics, local and topical
• Medical grade oxygen
• Pain and sedation medicines

For more information, see Drugs.

Over-the-counter drug means a drug that contains a label that identifies the product as a drug as required by Federal Regulations. For more information, see Grooming and Hygiene Products.

Vitamins and minerals are not included in the definition of over-the-counter drugs. They are taxable as dietary supplements. For more information, see Dietary Supplements.

Sales and purchases of prosthetic devices are exempt from sales tax. A prosthetic device means a replacement, corrective, or supportive device, including repair and replacement parts, worn on or in the body to:

• Artificially replace a missing portion of the body
• Prevent or correct physical deformity or malfunction
• Support a weak or deformed portion of the body

Examples include:

• Braces
• Crowns, bridges, and other implants
• Dentures or artificial teeth

This exemption includes disposable or single patient use items used in conjunction with prosthetic devices. Before July 1, 2013, the disposable and single use items were taxable.

For more information, see Prosthetic Devices.

Charges for copies of medical records are taxable, including any retrieval or scanning fees. This includes copies to the patient or insurance companies.

Records transferred electronically are not taxable, unless they include audio or audiovisual products. For more information, see Revenue Notice 98-23, Application of Tax to Copies and Digital Products.

If you sell or lease equipment or other items that you used in your business, the sale may be taxable. For more information, see Isolated and Occasional Sales.

Sales are treated the same as other dentist’s sales.

Purchases to provide services you are authorized or required to provide by law, including administrative functions, are nontaxable. To claim the exemption, provide the seller with a completed Form ST3, Certificate of Exemption.

All other purchases are taxable. Examples of taxable purchases include:

• Lawn and garden maintenance
• Lodging
• Paintings and other décor
• Public computers
• Purchases or leases of motor vehicles
• Purchases of prepared food, soft drinks, candy, and dietary supplements
• Vending machines

The following purchases are subject to sales or use tax.

Purchases of medical supplies are exempt from tax when:

• Purchased by a licensed dentist or health care professional
• Used directed on a patient as part of treatment

To claim this exemption, you must give your vendor a completed Form ST3, Certificate of Exemption. Specify the Medical supplies for a health-care facility exemption.

For a list of dental items that qualify for this exemption, see Exempt Dental Items.

The medical supplies exemption does not include:

• Durable medical equipment, including repair and replacement parts
• Disposable or single use medical equipment and surgical instruments

Materials and items that remain in the patient’s mouth are not taxable. Examples include:

• Composite restoratives
• Silver amalgam
• Sealants

• Accounting and legal services
• Clothing for general wear, including scrubs, lab coats, and gloves (latex, nitrile, cloth)
• Magazine subscriptions and newspapers (single issue magazine purchases are taxable)

• Gloves (nitrile, latex, cloth)
• Lab coats
• Scrubs

• Points (gutta percha, paper, silver)
• Root canal sealer

• 256B.76, Reimbursements
  • subd. 4, Critical access dental providers
• 297A.61, Definitions
  • subd. 3, Sales and purchase
  • subd. 7, Sales price
• 297A.67, General Exemptions
  • subd. 7, Drugs, medical devices
  • subd. 8, Clothing
• 297A.68, Business Exemptions
  • subd. 28, Medical supplies
• 297A.70, Government, Nonprofit Exemptions
  • subd. 7(c) and (d), Hospitals, outpatient surgical centers, and critical access dental providers

• 02-15, Copies of Scanned Documents
• 98-23, Application of Tax to Copies

• Computer Software
• Detective and Security Services
• Dietary Supplements
• Digital Products
• Drugs
• Durable Medical Equipment
• Health Care Facilities
• Health Product Exemptions
• Grooming and Hygiene Products
• Isolated and Occasional Sales
• Lawn and Garden Maintenance, Tree and Shrub Services
• Minneapolis Special Local Taxes
• Prosthetic Devices
• Special Local Taxes
• Use Tax for Businesses

• Building Cleaning and Maintenance
• Local Sales and Use Tax