Sales

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.