July 22, 1982
You inquire whether sales of ********** and ********** ("Bone Grafting Products") for use in periodontal treatment are subject to the Massachusetts sales tax.
The Bone Grafting Products consist of particles or granules that facilitate repair of bony defects in the mouth by providing a matrix for formation of new bone. One of the products is resorbable, that is, it is broken down and absorbed by the patient's body as new bone is formed. The other product is nonresorbable.
General Laws Chapter 64H, Section 6(1) exempts from tax "sales of artificial teeth by a dentist and the materials used by a dentist in dental treatment."
Based on the foregoing, it is ruled that sales of the Bone Grafting Products for use in periodontal treatment are not subject to the sales tax.
Very truly yours,
/s/L. Joyce Hampers
L. Joyce Hampers
Commissioner of Revenue