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Back to Sales Tax Fact Sheets and Industry Guides
Dentist Industry Guide
  • Sales
  • Critical Access Dental Provider
  • Taxable Purchases and Use Tax
  • Taxable Dental Items
  • Nontaxable Purchases
  • Exempt Dental Items
  • Filing Returns and Record-Keeping
  • Legal References and Resources
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Legal References and Resources

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The legal references and resources related to the dentists industry are listed.

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Minnesota Statutes [+]
  • 256B.76, Reimbursements
    • subd. 4, Critical access dental providers
  • 297A.61, Definitions
    • subd. 3, Sales and purchase
    • subd. 7, Sales price
  • 297A.67, General Exemptions
    • subd. 7, Drugs, medical devices
    • subd. 8, Clothing
  • 297A.68, Business Exemptions
    • subd. 28, Medical supplies
  • 297A.70, Government, Nonprofit Exemptions
    • subd. 7(c) and (d), Hospitals, outpatient surgical centers, and critical access dental providers
Revenue Notices [+]
  • 02-15, Copies of Scanned Documents
  • 98-23, Application of Tax to Copies
Fact Sheets [+]
  • Computer Software
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  • Dietary Supplements
  • Digital Products
  • Drugs
  • Durable Medical Equipment
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  • Grooming and Hygiene Products
  • Isolated and Occasional Sales
  • Lawn and Garden Maintenance, Tree and Shrub Services
  • Local Sales and Use Taxes
  • Minneapolis Special Local Taxes
  • Prosthetic Devices
  • Special Local Taxes
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