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 ItemsOperating Room Supplies
PumiceAbsorbent Points
 Cotton Applicators
Acrylic Products and AccessoriesCotton Pellets
Acrylic Denture Fibre and TintsCotton Rolls
Acrylic Denture Repair MaterialGauze
Acrylic Retainer MaterialHemostat Liquid
Acrylic Tray MaterialS.P. Disks
BaseplatesStrips
Quick Curing Denture Acrylic 
Separating FilmOrthodontic Items
 Bands (non-matrix)
Anesthetic ItemsBrackets
AnestheticsBuccal Tubes
Medicinal GasesCement
Topical AnestheticCoil Springs
 Elastic Bands
Endodontic ItemsFace Bows
Crown PostsFlux
DowelsHooks
Points (paper, gutta percha, and silver)Lingual Buttons
 Lingual Cleats
Filling Materials and AccessoriesRetainers (non-matrix)
AlloySolder
Cavity Lining and VarnishSpace Controllers
CementsWire (light and arch)
Copper Amalgam 
Filling PlasticProsthetic Items
Filling PorcelainBackings
Gutta Percha StoppingCrowns
MercuryDenture Reline Material
Plastic Crown FormsDenture Repair Material
 Friction Pins
Gold and Other Precious Metal Products 
Anatomical CrownsSurgical Supplies
Casting Gold AlloysAnesthetic Gases
Clasp and Bar WireAnesthetic Solutions
Gold ShellsCotton Tip Applicators
Gold SolderEthyl Chloride
Platinum FoilGauze Sponges
Silver SolderGauze Strips
 Gauze Throat Packs
MedicamentsTopical Anesthetic
Eugenol 
Zinc OxideX-Ray Supplies and Dark Room Equipment
 Films
Miscellaneous Items 
Fluoride 

 

TAXABLE

 

Abrasive-Grinding and Polishing ItemsOperating Room Equipment (cont'd)
Abrasive Lathe WheelsOperating Light
Acrylic FinishersOperating Stool
Brush WheelsOral Evacuator
Cotton WheelsPortable Pulp Tester
Felt Wheels and ConesProphylaxis Unit
Gypsum ItemsRubber Floor Mat
Muslin Buff WheelsSpare Turbine
Plate BrushWaste Receptacle
Polishing CompoundX-Ray Equipment
Stick Rouge 
TripoliOther Laboratory Items
Vulcanite BursAsbestos
Vulcanite Scraper and ChiselAsbestos Soldering Block
WhitingCrown and Collar Scissors
 Die Lubricant
Anesthetic ItemsDuplicating Materials
Carpule SyringesLathe Chucks
Needles (disposable and non-disposable)Mandrels
 Melotte Fusible Metal
BursModel Formers
Abrasive PointsPlaster Bowls
Abrasive WheelsPlaster Knife
Diamond InstrumentsPlaster Spatulas
Plug Finishing BursPickling Pans
Steel BursPickling Solution
 Plate Scissors
Business OfficeRouge
Appointment BookSaws and Saw Frames
Bookkeeping SystemWaxes
Demonstrating ModelsWax Solvent
Examination BlanksWax Spatulas
Receipt Book 
Record CardsProsthetic Products
     Impression Materials and Trays
 Impression Paste
Endodontic ItemsImpression Plaster
Broaches and Broach HoldersImpression Tray Compound
FilesImpression Trays
Gutta Percha SpreadersImpression Wax
ReamersRubber Impression Material
Root Canal PluggersSilicon Impression Material
  
Filling Materials and Accessories     Other Prosthetic Items
Alloy-Mercury ProportionerArticulating Paper
Amalgam CarrierArticulator
Brush KitCompound Heater
Filling Porcelain Lubricant 
Matrix BandsSurgical Instruments
Matrix RetainerBone Chisels
Mercury DispenserBone Files
Mixing TabletCurettes
Mortar and PestleElevators
Polishing CupsExtracting Forceps
SpatulasLancets
 Mallets
MedicamentsRetractors
InhalentsRongeurs
SedativesRoot Pliers
TranquilizersRoot Tip Picks
 Surgical Pliers
Miscellaneous Items 
Borden Airotor ChucksSurgical Supplies
Borden Airotor CleanerAnesthetic Machine
Borden Airotor LubricantCold Sterilizing Container
Chin CapsDental Face Masks
Cotton HolderDeodorants
Cotton Roll DispenserDressing Pliers
Dappan Medicament GlassHypodermic Needles (disposable and non-disposable)
Engine BeltsHypodermic Syringe
Equipment PolishKidney Basis
Germicidal SolutionMedicine Bottles
Hand MirrorMouth Prop (adult and child sizes)
Handpiece EaseNeedle Holder
Hand Plate BrushPatient Throw
Hand SoapSterilizing Jar for Syringe
HeadgearSterilizing Solutions
Headrest CoverSurgical Burs
Lubricating OilSurgical Scissors
MouthguardsSuture Needles
Napkin HolderSutures
Paper Bracket Table CoversTongue Blades
Paper Cups and DispenserTowels (paper and cotton)
Paper Napkins 
Paper TowelsX-Ray Supplies and Dark Room Equipment
Saliva Ejector (disposable)Bite-Wing Tabs
ThumbguardsDark Room Light
Welding and Soldering EquipmentDeveloping Solution
 Developing Tank
Operative Instruments and AccessoriesFilm Clips
Foil CarriersFilm Dispenser
Rubber Dam ClampsFilm Envelopes
 Film Hangers
Operating Room EquipmentFilm Holders (exposure)
Air CompressorFilm Mounts (cardboard, celluloid and plastic)
AmalgamatorFilm Receptacle
Anesthesia Gas MachineIlluminators
AutoclavesIntensifying Screen and Cassettes
CabinetsInterval Timer
Ceiling LightLead-Lined Film Chest
Contra AngleLead-Lined Patient Apron
Dental ChairSafe Light
Dental UnitStain Remover
Emergency Oxygen UnitThermometer
HandpieceWooden Bite Blocks

 

/s/Ira A. Jackson
Ira A. Jackson
Commissioner of Revenue


March 8, 1984


TIR 83-1