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Last Updated: 6/1/2017

Critical Access Dental Provider

If you are a critical access dental provider approved as a charitable organization and no more than 15 percent of your patients are covered by private dental insurance; you are allowed an exemption from sales tax on certain purchases.


Sales are treated the same as other dentist’s sales.

Nontaxable purchases

Purchases to provide services you are authorized or required to provide by law, including administrative functions, are nontaxable. To claim the exemption, provide the seller with a completed Form ST3, Certificate of Exemption.

Taxable purchases

All other purchases are taxable. Examples of taxable purchases include:

  • Lawn and garden maintenance
  • Lodging
  • Paintings and other décor
  • Public computers
  • Purchases or leases of motor vehicles
  • Purchases of prepared food, soft drinks, candy, and dietary supplements
  • Vending machines
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