The following is a list of items that are taxable when purchased and used by a licensed dentist or other health care professional.

For more information, see Taxable Purchases and Use Tax.

• Cleaning supplies and chemicals
• Communication devices
• Composite tips
• Copies of medical records
• Cups for dispensing medications
• Dental health educational products
• Dental models
• Dental products given to the patient to take home (oral hygiene products, dental floss, mouthwash, toothbrushes, toothpaste)
• Dental tools and equipment
• Digital X-ray equipment, sensors, and disposable sensor sheaths
• Disinfecting fluid and surface sanitizers
• Disposable equipment and tools, including single use prophy angles and disposable mirrors
• Disposable sanitary and protective items (shields and bibs, sleeve covers, head covers)
• Face masks
• Filter masks
• First-aid products and kits
• Gifts and promotional items
• Impression materials and trays
• Laboratory equipment, supplies, and reagents
• Medical forms and records (including retrieval fee)
• Medication dispenser
• Needles and syringes used for testing or diagnosis, such as drawing blood
• Oxygen tanks (for non-medical use)
• Pouches (purchased by the dentist in transporting plaster impressions to dental labs)
• Radiological supplies
• Tongue depressors
• Tooth polishing cups and brushes
• Trays 
• Whitening products given to patients to take home 
• X-ray equipment and film (bite wing pressure tabs)