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 


  • 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 


  • 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 


  • 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 medicine, insulin needles and insulin syringes on prescriptions of registered physicians and sales of insulin; sales of oxygen, blood or blood plasma; sales of artificial devices individually designed, constructed or altered solely for the use of a particular crippled person so as to become a brace, support, supplement, correction or substitute for the bodily structure including the extremities of the individual; sales of artificial limbs, artificial eyes, hearing aids and other equipment worn as a correction or substitute for any functioning portion of the body; sales of artificial teeth by a dentist and the materials used by a dentist in dental treatment; sales of eyeglasses, when especially designed or prescribed by an ophthalmologist, oculist or optometrist for the personal use of the owner or purchaser; sales of crutches and wheel chairs for the use of invalids and crippled persons; and sales of baby oil; and the rental, sales and repairs of kidney dialysis machines, enteral and parenteral feedings, and feeding devices, suction machines, physician-prescribed, medically necessary breast pumps, oxygen concentrators, oxygen regulators, oxygen humidifiers, oxygen masks, oxygen cannulas, ultrasonic nebulizers, life sustaining resuscitators, incubators, heart pacemakers, canes, all types of hospital beds for home use, tripod quad canes, breast prosthesis, alternating pressure pad units, and patient lifts, when prescribed by a physician.

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