3 Things to Know about Sales Tax for Dentists

3 Things to Know about Sales Tax for Dentists

Posted by Administrator at 6:01 PM on Nov 14, 2022
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Known as personal healthcare providers, dental services are exempted from sales tax. However, if your practice sells items such as whiteners, toothbrushes, and mouthwash, dental sales tax will be collected on such things. In this article, we will discuss the three things you, as a professional, must know about dental sales tax.      

Nontaxable Sales

In the dental industry, the sales of the following items that are considered nontaxable include:

  • Sale of prosthetic devices, including repair and replacement of malfunctioning parts. The list of prosthetic devices includes artificially replacing a missing part of a patient’s body, supporting a deformed or weak portion of the body, and preventing physical deformity—for example, artificial teeth, dentures, bridges, braces, crowns, and other implants.
  • Over-the-counter and prescribed drugs for human use.
  • Supplies and accessories for the effective use of a prosthetic device.
  • Disposable items used with the prosthetic device.

Taxable Sales

On the other hand, here is a list of the taxable items that dentists sell:

  • Toothbrush (powered and manual).
  • Athletic sports mouthguard.
  • Tooth bleaching agents and trays, including whitening strips for patients to use at home.
  • Toothpaste and mouthwash, until and unless the product is only available through a prescription written by a healthcare provider.


Purchase and sales of over-the-counter medication for humans are exempted from dental sales tax. These include:

  • Sedation and pain medicines.
  • Medical grade oxygen.
  • Topical and local anesthetics.
  • Antibiotics.

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