How Are We Doing?

Rate Our Website

field_block:node:guide:field_last_updated
Last Updated
field_block:node:guide:title

Dentists

field_block:node:guide:body

This publication describes the sales and use tax topics related to the dental industry.

Sales

Dental treatment, diagnostic, and preventive care services are not taxable.

Note: Gross revenues for dental services are subject to MinnesotaCare taxes.

field_block:node:guide:field_paragraph
Open All [+] Close All [-]

Purchases

The following sections explain the taxability of purchases made by dentists.

Open All [+] Close All [-]

Use Tax

If you buy equipment, supplies, or other taxable items for your business and the seller does not charge Minnesota sales tax, you owe use tax on the cost of the items. If your business is located in an area with a local tax, you may also owe local use tax.  

Some common situations where you may owe use tax include:

  • You buy taxable items or services online without paying sales tax
  • You withdraw an item from inventory to use (instead of selling it), donate, or give away
  • You buy taxable items outside of Minnesota
  • You buy taxable items in another Minnesota city or county with a lower (or no) local sales tax

For more information, see Use Tax for Businesses and Local Sales and Use Taxes.

Legal References and Resources

Minnesota Statutes

Revenue Notices

Publications