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Letter Ruling

Letter Ruling Letter Ruling 82-77: Medicine and Medical Devices: Bone Grafting Products for Periodontal Use

Date: 07/22/1982
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Sales and Use Tax

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


LR 82-77

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