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Last Updated: 6/1/2017


Dental treatment, diagnostic, and preventive care services, are not taxable. This includes services performed by licensed dentists engaged in general or specialized dentistry, orthodontists, dental surgeons, and other licensed practitioners. However, those in the dental industry may make some taxable sales.

Note: While sales tax may not apply, gross revenues for dental services are subject to MinnesotaCare taxes. For more information, see MinnesotaCare Tax.

Taxable sales

Sales of certain items sold by a dentist are taxable.

Examples include:

  • Athletic sports mouth guards
  • Mouthwash and toothpaste, unless product is only available through a prescription written by a health care professional, then the product is exempt as the sale of a drug
  • Toothbrushes (manual and powered)
  • Tooth bleaching agents and trays (including whitening strips) for the patient to use at home

Note: Tooth whitening services performed in the clinic are not taxable sales.

Nontaxable sales

Sales of the following items are not taxable:

  • Prescribed and over-the counter drugs for human use
  • Prosthetic devices, including repair and replacement parts
  • Disposable or single patient use items used with prosthetic device
  • Accessories and supplies for the effective use of a prosthetic device


Sales and purchases of prescription and over-the-counter drugs for human use are exempt from sales tax. Examples include:

  • Antibiotics
  • Anesthetics, local and topical
  • Medical grade oxygen
  • Pain and sedation medicines

For more information, see Fact Sheet 117A, Drugs        

Over-the-counter drugs

Over-the-counter drug means a drug that contains a label that identifies the product as a drug as required by Federal Regulations. For more information, see Fact Sheet 117F, Grooming and Hygiene Products.

Vitamins and minerals are not included in the definition of over-the-counter drugs. They are taxable as dietary supplements. For more information, see Fact Sheet 102E, Dietary Supplements.

Prosthetic devices

Sales and purchases of prosthetic devices are exempt from sales tax. A prosthetic device means a replacement, corrective, or supportive device, including repair and replacement parts, worn on or in the body to:

  • Artificially replace a missing portion of the body
  • Prevent or correct physical deformity or malfunction
  • Support a weak or deformed portion of the body

Examples include:

  • Braces
  • Crowns, bridges, and other implants
  • Dentures or artificial teeth

This exemption includes disposable or single patient use items used in conjunction with prosthetic devices. Before July 1, 2013, the disposable and single use items were taxable.

For more information, see Fact Sheet 117D, Prosthetic Devices.

Medical records

Charges for copies of medical records are taxable, including any retrieval or scanning fees. This includes copies to the patient or insurance companies.

Records transferred electronically are not taxable, unless they include audio or audiovisual products. For more information, see Revenue Notice 98-23, Application of Tax to Copies and Fact Sheet 177, Digital Products.

Equipment sales

If you sell or lease equipment or other items that you used in your business, the sale may be taxable. For more information, see Fact Sheet 132, Isolated and Occasional Sales.

Local sales tax

Some cities and counties have local sales and use taxes. If you make sales into or are located in an area with a local tax, you may owe local sales or use tax. For more information, see Fact Sheet 164, Local Sales and Use Taxes.

To determine the sales tax rate, use the location where the product is received by the customer, typically your business or a delivery address. You can use our Sales Tax Rate Calculator to help you determine the sales tax rate.

Note: The rate calculator does not include special local taxes.

For more information, see:

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