Massachusetts Use Tax

Some 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.

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

Abrasive-Grinding and Polishing Items

Acrylic Products and Accessories

Anesthetic Items


Business Office

Endodontic Items

Filling Materials and Accessories


Miscellaneous Items

Operative Instruments and Accessories

Operating Room Equipment

Operating Room Supplies

Other Laboratory Items

Other Prosthetic Items

Orthodontic Items

Prosthetic Products Impression Materials and Trays

Surgical Instruments

Surgical Supplies

X-Ray Supplies and Dark Room Equipment