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Last Updated: 6/1/2017

Nontaxable Purchases

Medical supplies

Purchases of medical supplies are exempt from tax when:

  • Purchased by a licensed dentist or health care professional
  • Used directed on a patient as part of treatment

To claim this exemption, you must give your vendor a completed Form ST3, Certificate of Exemption. Specify the Medical supplies for a health-care facility exemption.

For a list of dental items that qualify for this exemption, see Exempt Dental Items.

The medical supplies exemption does not include:

  • Durable medical equipment, including repair and replacement parts, see Fact Sheet 117B
  • Disposable or single use medical equipment and surgical instruments

Materials used in treatment

Materials and items that remain in the patient’s mouth are not taxable. Examples include:

  • Composite restoratives
  • Silver amalgam
  • Sealants

Other nontaxable purchases

  • Accounting and legal services
  • Clothing for general wear, including scrubs, lab coats, and gloves (latex, nitrile, cloth)
  • Magazine subscriptions and newspapers (single issue magazine purchases are taxable)
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