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Technical Information Release

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

Date: 03/08/1984
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Sales and Use Tax

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 Operating Light
Acrylic Finishers Operating Stool
Brush Wheels Oral Evacuator
Cotton Wheels Portable Pulp Tester
Felt Wheels and Cones Prophylaxis Unit
Gypsum Items Rubber Floor Mat
Muslin Buff Wheels Spare Turbine
Plate Brush Waste Receptacle
Polishing Compound X-Ray Equipment
Stick Rouge  
Tripoli Other Laboratory Items
Vulcanite Burs Asbestos
Vulcanite Scraper and Chisel Asbestos Soldering Block
Whiting Crown and Collar Scissors
  Die Lubricant
Anesthetic Items Duplicating Materials
Carpule Syringes Lathe Chucks
Needles (disposable and non-disposable) Mandrels
  Melotte Fusible Metal
Burs Model Formers
Abrasive Points Plaster Bowls
Abrasive Wheels Plaster Knife
Diamond Instruments Plaster Spatulas
Plug Finishing Burs Pickling Pans
Steel Burs Pickling Solution
  Plate Scissors
Business Office Rouge
Appointment Book Saws and Saw Frames
Bookkeeping System Waxes
Demonstrating Models Wax Solvent
Examination Blanks Wax Spatulas
Receipt Book  
Record Cards Prosthetic Products
     Impression Materials and Trays
  Impression Paste
Endodontic Items Impression Plaster
Broaches and Broach Holders Impression Tray Compound
Files Impression Trays
Gutta Percha Spreaders Impression Wax
Reamers Rubber Impression Material
Root Canal Pluggers Silicon Impression Material
   
Filling Materials and Accessories      Other Prosthetic Items
Alloy-Mercury Proportioner Articulating Paper
Amalgam Carrier Articulator
Brush Kit Compound Heater
Filling Porcelain Lubricant  
Matrix Bands Surgical Instruments
Matrix Retainer Bone Chisels
Mercury Dispenser Bone Files
Mixing Tablet Curettes
Mortar and Pestle Elevators
Polishing Cups Extracting Forceps
Spatulas Lancets
  Mallets
Medicaments Retractors
Inhalents Rongeurs
Sedatives Root Pliers
Tranquilizers Root Tip Picks
  Surgical Pliers
Miscellaneous Items  
Borden Airotor Chucks Surgical Supplies
Borden Airotor Cleaner Anesthetic Machine
Borden Airotor Lubricant Cold Sterilizing Container
Chin Caps Dental Face Masks
Cotton Holder Deodorants
Cotton Roll Dispenser Dressing Pliers
Dappan Medicament Glass Hypodermic Needles (disposable and non-disposable)
Engine Belts Hypodermic Syringe
Equipment Polish Kidney Basis
Germicidal Solution Medicine Bottles
Hand Mirror Mouth Prop (adult and child sizes)
Handpiece Ease Needle Holder
Hand Plate Brush Patient Throw
Hand Soap Sterilizing Jar for Syringe
Headgear Sterilizing Solutions
Headrest Cover Surgical Burs
Lubricating Oil Surgical Scissors
Mouthguards Suture Needles
Napkin Holder Sutures
Paper Bracket Table Covers Tongue Blades
Paper Cups and Dispenser Towels (paper and cotton)
Paper Napkins  
Paper Towels X-Ray Supplies and Dark Room Equipment
Saliva Ejector (disposable) Bite-Wing Tabs
Thumbguards Dark Room Light
Welding and Soldering Equipment Developing Solution
  Developing Tank
Operative Instruments and Accessories Film Clips
Foil Carriers Film Dispenser
Rubber Dam Clamps Film Envelopes
  Film Hangers
Operating Room Equipment Film Holders (exposure)
Air Compressor Film Mounts (cardboard, celluloid and plastic)
Amalgamator Film Receptacle
Anesthesia Gas Machine Illuminators
Autoclaves Intensifying Screen and Cassettes
Cabinets Interval Timer
Ceiling Light Lead-Lined Film Chest
Contra Angle Lead-Lined Patient Apron
Dental Chair Safe Light
Dental Unit Stain Remover
Emergency Oxygen Unit Thermometer
Handpiece Wooden Bite Blocks

 

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


March 8, 1984


TIR 83-1

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