The following purchases are not taxable when purchased by a dentist.

Medical Supplies

Purchases of medical supplies are exempt from tax when:

• Purchased by a licensed dentist or health care professional
• Used directly 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
• 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

Examples of other nontaxable purchases include:

• 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)