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BTLG Table of Contents > Sales and Use Tax Annotations > M > 360.0000 Miscellaneous Service Enterprises > Annotation 360.0007

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360.0000 Miscellaneous Service Enterprises—Regulation 1506

Annotation 360.0007

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360.0007 Appliance Items Dispensed by Dentist. A dentist will be dispensing items such as water irrigation devices for the treatment of chronic periodontal conditions, prescription-strength fluoride mouthrinse for hypersensitive teeth, irrigating syringes for post extraction osteitis, and the like.

If the dentist includes the cost of the items which he sells in the total amount billed to the patient, the dentist will be considered the consumer of the items. Tax, accordingly, applies to the sale of the items to the dentist. If the dentist charges separately for the items, he will be regarded as selling them at retail and must obtain a permit and pay sales tax on the sales price of the items to patients. Of course, sales of prescription medicines to patients would be exempt under section 6369. 4/4/91.