Taxable Dental Items


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)