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TIR 83-1: Sales Taxation of Dental Equipment and Supplies


General Laws Chapter 64H, Section 6(l) provides an exemption from the sales and use taxes for the materials used by a dentist in dental treatment.  The following list shows items that may be purchased tax free by a dentist.  The list also shows the more common items which are subject to the sales tax when purchased by a dentist.

NONTAXABLE

Abrasive-Grinding and Polishing Items

Operating Room Supplies

Pumice

Absorbent Points

 

Cotton Applicators

Acrylic Products and Accessories

Cotton Pellets

Acrylic Denture Fibre and Tints

Cotton Rolls

Acrylic Denture Repair Material

Gauze

Acrylic Retainer Material

Hemostat Liquid

Acrylic Tray Material

S.P. Disks

Baseplates

Strips

Quick Curing Denture Acrylic

 

Separating Film

Orthodontic Items

 

Bands (non-matrix)

Anesthetic Items

Brackets

Anesthetics

Buccal Tubes

Medicinal Gases

Cement

Topical Anesthetic

Coil Springs

 

Elastic Bands

Endodontic Items

Face Bows

Crown Posts

Flux

Dowels

Hooks

Points (paper, gutta percha, and silver)

Lingual Buttons

 

Lingual Cleats

Filling Materials and Accessories

Retainers (non-matrix)

Alloy

Solder

Cavity Lining and Varnish

Space Controllers

Cements

Wire (light and arch)

Copper Amalgam

 

Filling Plastic

Prosthetic Items

Filling Porcelain

Backings

Gutta Percha Stopping

Crowns

Mercury

Denture Reline Material

Plastic Crown Forms

Denture Repair Material

 

Friction Pins

Gold and Other Precious Metal Products

 

Anatomical Crowns

Surgical Supplies

Casting Gold Alloys

Anesthetic Gases

Clasp and Bar Wire

Anesthetic Solutions

Gold Shells

Cotton Tip Applicators

Gold Solder

Ethyl Chloride

Platinum Foil

Gauze Sponges

Silver Solder

Gauze Strips

 

Gauze Throat Packs

Medicaments

Topical Anesthetic

Eugenol

 

Zinc Oxide

X-Ray Supplies and Dark Room Equipment

 

Films

Miscellaneous Items

 

Fluoride

 

 

TAXABLE

Abrasive-Grinding and Polishing Items

Operating Room Equipment (cont’d)

Abrasive Lathe Wheels

Dental Chair

Acrylic Finishers

Dental Unit

Brush Wheels

Emergency Oxygen Unit

Cotton Wheels

Handpiece

Felt Wheels and Cones

Operating Light

Gypsum Items

Operating Stool

Muslin Buff Wheels

Oral Evacuator

Plate Brush

Portable Pulp Tester

Polishing Compound

Prophylaxis Unit

Stick Rouge

Rubber Floor Mat

Tripoli

Spare Turbine

Vulcanite Burs

Waste Receptacle

Vulcanite Scraper and Chisel

X-Ray Equipment

Whiting

 

 

Other Laboratory Items

Anesthetic Items

Asbestos

Carpule Syringes

Asbestos Soldering Block

Needles (disposable and non-disposable)

Crown and Collar Scissors

 

Die Lubricant

Burs

Duplicating Materials

Abrasive Points

Lathe Chucks

Abrasive Wheels

Mandrels

Diamond Instruments

Melotte Fusible Metal

Plug Finishing Burs

Model Formers

Steel Burs

Plaster Bowls

 

Plaster Knife

Business Office

Plaster Spatulas

Appointment Book

Pickling Pans

Bookkeeping System

Pickling Solution

Demonstrating Models

Plate Scissors

Examination Blanks

Rouge

Receipt Book

Saws and Saw Frames

Record Cards

Waxes

 

Wax Solvent

Endodontic Items

Wax Spatulas

Broaches and Broach Holders

 

Files

Other Prosthetic Items

Gutta Percha Spreaders

Articulating Paper

Reamers

Articulator

Root Canal Pluggers

Compound Heater

 

 

Filling Materials and Accessories

Prosthetic Products Impression Materials and Trays

Alloy-Mercury Proportioner

Impression Paste

Amalgam Carrier

Impression Plaster

Brush Kit

Impression Tray Compound

Filling Porcelain Lubricant

Impression Trays

Matrix Bands

Impression Wax

Matrix Retainer

Rubber Impression Material

Mercury Dispenser

Silicon Impression Material

Mixing Tablet

 

Mortar and Pestle

Surgical Instruments

Polishing Cups

Bone Chisels

Spatulas

Bone Files

 

Curettes

Medicaments

Elevators

Inhalents

Extracting Forceps

Sedatives

Lancets

Tranquilizers

Mallets

 

Retractors

Miscellaneous Items

Rongeurs

Borden Airotor Chucks

Root Pliers

Borden Airotor Cleaner

Root Tip Picks

Borden Airotor Lubricant

Surgical Pliers

Chin Caps

 

Cotton Holder

Surgical Supplies

Cotton Roll Dispenser

Anesthetic Machine

Dappan Medicament Glass

Cold Sterilizing Container

Engine Belts

Dental Face Masks

Equipment Polish

Deodorants

Germicidal Solution

Dressing Pliers

Hand Mirror

Hypodermic Needles (disposable and non-disposable)

Handpiece Ease

Hypodermic Syringe

Hand Plate Brush

Kidney Basis

Hand Soap

Medicine Bottles

Headgear

Mouth Prop (adult and child sizes)

Headrest Cover

Needle Holder

Lubricating Oil

Patient Throw

Mouthguards

 

Napkin Holder

X-Ray Supplies and Dark Room Equipment

Paper Bracket Table Covers

Bite-Wing Tabs

Paper Cups and Dispenser

Dark Room Light

Paper Napkins

Developing Solution

Paper Towels

Developing Tank

Saliva Ejector (disposable)

Film Clips

Thumbguards

Film Dispenser

Welding and Soldering Equipment

Film Envelopes

 

Film Hangers

Operative Instruments and Accessories

Film Holders (exposure)

Foil Carriers

Film Mounts (cardboard, celluloid and plastic)

Rubber Dam Clamps

Film Receptacle

 

Illuminators

Operating Room Equipment

Intensifying Screen and Cassettes

Air Compressor

Interval Timer

Amalgamator

Lead-Lined Film Chest

Anesthesia Gas Machine

Lead-Lined Patient Apron

Autoclaves

Safe Light

Cabinets

Stain Remover

Ceiling Light

Thermometer

Contra Angle

Wooden Bite Blocks

 

/s/Ira A. Jackson         

Ira A. Jackson

Commissioner of Revenue

March 8, 1984

TIR 83-1