Massachusetts Use Tax

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List of Taxable and Nontaxable Items  print this page

tax itemsSome Items used by dentists during dental treatment are subject to Massachusetts sales tax, regardless of where they are purchased. If an item is subject to tax, the dentist must pay the sales tax to the Commonwealth even if the supplier is located out of state and has not charged a tax.

The list below of taxable and nontaxable items used in dental treatment was obtained from the Massachusetts Department of Revenue.

 

Taxable Items

 


Abrasive-Grinding and Polishing Items

 


Operating room Equipment (cont'd)

 
  • Abrasive Lathe Wheels
   
 
  • Acrylic Finishers

 

  • Emergency Oxygen Unit
 
  • Brush Wheels

 

  • Handpiece
 
  • Cotton Wheels

 

  • Operating Light
 
  • Felt Wheels and Cones

 

  • Operating Stool
 
  • Gypsum Items

 

  • Oral Evacuator
 
  • Muslin Buff Wheels
 
  • Portable Pulp Tester 
 
  • Plate Brush
 
  • Prophylaxis Unit
 
  • Polishing Compound
 
  • Rubber Floor Mat 
 
  • Stick Rouge
 
  • Spare Turbine 
 
  • Tripoli
 
  • Waste Receptacle 
 
  • Vulcanite Burs
 
  • X-ray Equipment 
 
  • Vulcanite Scraper and Chisel
 


Other Laboratory Items

 
  • Whiting
 
  • Asbestos 
 


Anesthetic Items

 
  • Asbestos Soldering Block 
 
  • Carpule Syringes
 
  • Crown and Collar Scissors 
 
  • Needles (disposable and non-disposable)
 
  • Die Lubricant 
 


Burs

 
  • Duplicating Materials
 
  • Abrasive Points
 
  • Lathe Chucks 
 
  • Abrasive Wheels
 
  • Mandrels
 
  • Diamond Instruments
 
  • Melotte Fusible Metal 
 
  • Plug Finishing Burs
 
  • Model Formers 
 
  • Steel Burs
 
  • Plaster Bowls 
 


Business Office

 
  • Plaster Knife 
 
  • Appointment Book
 
  • Plaster Spatulas 
 
  • Bookkeeping System
 
  • Pickling Pans 
 
  • Demonstrating Models
 
  • Pickling Solution
 
  • Examination Blanks 
 
  • Plate Scissors 
 
  • Receipt Book 
 
  • Rouge
 
  • Record Cards 
 
  • Saws and Saw Frames
 


Endodontic Items

 
  • Waxes
 
  • Broaches and Broach Holders 
 
  • Wax Solvent 
 
  • Files 
 
  • Wax Spatulas 
 
  • Gutta Percha Spreaders 
 


Other Prosthetic Items

 
  • Reamers 
 
  • Articulating Paper 
 
  • Root Canal Pluggers 
 
  • Articulator
 


Filling Materials & Accessories

 
  • Compound Heater
 
  • Alloy-Mercury Proportioner 
 


Prosthetic Products Impression Materials and Trays

 
  • Amalgam Carrier
 
  • Impression Paste 
 
  • Brush Kit 
 
  • Impression Plaster 
 
  • Filling Porcelain Lubricant 
 
  • Impression Tray Compound 
 
  • Matrix Bands 
 
  • Impression Trays 
 
  • Matrix Retainer 
 
  • Impression Wax 
 
  • Mercury Dispenser 
 
  • Rubber Impression Material 
 
  • Mixing Tablet 
 
  • Silicon Impression Material 
 
  • Mortar and Pestle 
 


Surgical Instruments

 
  • Polishing Cups 
 
  • Bone Chisels
 
  • Spatulas 
 
  • Bone Files 
 


Medicaments

 
  • Curettes
 
  • Inhalents 
 
  • Elevators 
 
  • Sedatives 
 
  • Extracting Forceps
 
  • Tranquilizers 
 
  • Lancets
 


Miscellaneous Items

 
  • Mallets 
 
  • Borden Airotor Chucks 
 
  • Retractors
 
  • Borden Airotor Cleaner 
 
  • Rongeurs
 
  • Borden Airtor Lubricant 
 
  • Root Pliers  
 
  • Chin Caps 
 
  • Root Tip Picks 
 
  • Cotton Holder 
 
  • Surgical Pliers 
 
  • Cotton Roll Dispenser 
 


Surgical Supplies

 
  • Dappan Medicament Glass 
 
  • Anesthetic Machine
 
  • Engine Belts 
 
  • Cold Sterilizing Container 
 
  • Equipment Polish 
 
  • Dental Face Masks 
 
  • Germicidal Solution 
 
  • Deodorants 
 
  • Hand Mirror
 
  • Dressing Pliers 
 
  •  Handpiece Ease 
 
  • Gloves
 
  • Hand Plate Brush 
 
  • Hypodermic Needles (disposable and non-disposable) 
 
  • Hand Soap 
 
  • Hypodermic Syringe 
 
  • Headgear 
 
  • Kidney Basis 
 
  • Headrest Cover
 
  • Medicine Bottles 
 
  • Lubricating Oil 
 
  • Mouth Prop (adult and child sizes) 
 
  • Mouthguards 
 
  • Needle Holder
 
  • Napkin Holder 
 
  • Patient Throw 
 
  • Paper Bracket Table Covers 
 


X-Ray Supplies and Dark Room Equipment

 
  • Paper Cups and Dispenser 
 
  • Bite-Wing Tabs 
 
  • Paper Napkins
 
  • Dark Room Light 
 
  • Paper Towels
 
  • Developing Solution 
 
  • Saliva Ejector (disposable)
 
  • Developing Tank 
 
  • Thumbguards
 
  • Film Clips 
 
  • Welding and Soldering Equipment 
 
  • Film Dispenser 
 

Operative Instruments and Accessiores

 
  • Film Envelopes
 
  • Foil Carriers 
 
  • Film Hangers 
 
  • Rubber Dam Clamps 
 
  • Film Holders (exposure) 
 

 

Operating Room Equipment

 
  • Film Mounts (carboard, celluliod and plastic) 
 

Air Compressor 

 
  • Film Receptacle 
 
  • Amalgamator 
 
  • Illuminators
 
  • Anesthesia Gas Machine 
 
  • Intensifying Screen Cassettes 
 
  • Autoclaves 
 
  • Interval Timer 
 
  • Cabinets 
 
  • Lead-Lined Film Chest 
 
  • Ceiling Light 
 
  • Lead-Lined Patient Apron 
 
  • Contra Angle 
 
  • Safe Light 
 
  • Dental Chair
 
  • Stain Remover 
 
  • Dental Unit 
 
  • Thermometer
     
  •  Wooden Bite Blocks 

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Nontaxable Items


Abrasive-Grinding and Polishing Items

 


Operating Room Supplies

  • Pumice
 
  • Absorbent Points


Acrylic Products & Accessories

 
  • Cotton Applicators
  • Acrylic Denture Fibre and Tints
 
  • Cotton Pellets
  • Acrylic denture repair material
 
  • Cotton Rolls
  • Acrylic retainer material
 
  • Guaze
  • Acrylic tray material
 
  • Hemostat Liquid
  • Baseplastes
 
  • S.P. Disks
  • Quick Curing Denture Acrylic
 
  • Strips
  • Separating Film
 


Orthodontic Items


Anesthetic Items

 
  • Bands (non-matrix)
  • Anesthetics
 
  • Brackets
  • Medicinal Gases
 
  • Buccal Tubes
  • Topical Anethetic
 
  • Cement


Endodontic Items

 
  • Coil Springs
  • Crown Posts
 
  • Elastic Bands
  • Dowels
 
  • Face Bows
  • Points (paper, gutta percha, and silver)
 
  • Flux


Filling Materials & Accessories

 
  • Hooks
  • Alloy 
 
  • Lingual Buttons
  • Cavity Lining and Varnish
 
  • Lingual Cleats
  • Cements
 
  • Retainers (non-matrix)
  • Copper Amalgam
 
  • Solder
  • Filling Plastic
 
  • Space Controllers
  • Filling Procelain
 
  • Wire (light and arch)
  • Gutta Percha Stopping
 


Prosthetic items

  • Mercury
 
  • Backings 
  • Plastic Crown Forms
 
  • Crowns 


Gold and Other Precious Metal Products

 
  • Denture Reline Material
  • Anatomical Crowns
 
  • Denture Repair Material 
  • Casting Gold Alloys
 
  • Friction Pins 
  • Clasp and Bar Wire
 


Surgical Supplies

  • Gold Shells
 
  • Anesthetic Gases 
  • Gold Solder
 
  • Anesthetic Solutions 
  • Platinum Foil
 
  • Cotton Tip Applicators 
  • Silver Solder
 
  • Ethyl Chloride 


Medicaments

 
  • Gauze Sponges 
  • Eugenol
 
  • Gauze Strips 
  • Zinc Oxide 
 
  • Gauze Throat Packs 


Miscellaneous Items

 
  • Topical Anesthetic
  • Fluoride
 


X-ray Supplies and Dark Room Equipment

   
  • Films 


Massachusetts General Law

Chapter 64H Tax on Retail Sales of Certain Tangible Personal Property 

Section 6 Exemptions 

The following abstract from the Chapter 64H Tax Law explains what is exempted from taxes for dental services

(l) ... sales of artificial teeth by a dentist and the materials used by a dentist in dental treatment.

 

Interpretation of  Section 6 Exemptions

The  sale  of dentures (articifical teeth) is clearly excempted from taxes.  It is unclear from the Chapter 64H Tax law section 6 exemptions what is meant by the phrase "materials used by a dentist in dental treatment". The scope of this law may include orthodontic appliances, TMJ appliances, sleep apnea devices etc. It is important to consult with your accountant and or lawyer in determining what services and materials should be taxable.  


Record Keeping

It is very important to keep good records on taxable or non taxable items. According to the Department of Revenue " vendors also must keep records of expenditures from purchases whether taxable or not. Sufficient records may include evidence of original transcations, purchase journals and ledgers."

View Law

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