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.
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."