Critical Access Dental Provider

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

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.

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