| 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