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Exempt Dental Items
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The following is a list of items that are not taxable when purchased and used by a licensed dentist or other health care professional.
For more information, see Nontaxable Purchases.
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- Gloves (nitrile, latex, cloth)
- Lab coats
- Scrubs
- Points (gutta percha, paper, silver)
- Root canal sealer
- Antiseptics
- Cotton applicators
- Dental oral hygiene products (dental floss, mouthwash, prophy paste)
- Disposable needles and syringes when used to treat a patient such as giving an anesthetic
- Gauze pads and strips
- Nonprescription drugs
- Acrylic retainers
- Bands (elastic, metal)
- Brackets
- Buttons
- Cleats
- Face bows
- Hooks
- Positioners
- Space maintainers
- Springs
- Tubes
- Antibiotics
- Fluoride (prescription dose)
- General anesthetic drugs, gases
- Local anesthetics
- Medical grade oxygen
- Nitrous oxide
- Pain medication
- Sedation drugs
- Tooth bleaching agents
- Topical anesthetics
- Acrylic, including tints
- Artificial teeth
- Clasp and bar wire
- Complete dentures
- Crowns and bridges (gold, porcelain, stainless steel, resin, aluminum)
- Denture reline materials
- Occlusal mouth guards
- Partial denture
- Porcelain
- Adhesives
- Cavity lining varnishes
- Cements
- Composite restoratives
- Endondontic posts
- Gold
- Glass monomer cements and restoratives
- Mercury
- Metal retention posts
- Pit and fissure sealant
- Silver amalgam
- Bone materials
- Bone plate systems
- Hemostatic pack agents
- Implants
