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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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360.0000 Miscellaneous Service Enterprises—Regulation 1506
Annotation 360.0040
360.0040 Dental Supplies—Resale by Dentist. A dentist is the consumer of materials used in performing his services, and tax applies to the sale of such property to the dentist. No additional tax is due when he operates, alone or with the aid of a technician, his own dental laboratory, producing articles, such as inlays or plates, used in his own practice. If the dentist employs the technician to produce appliances for one or more other dentists, he is making taxable sales, the tax being measured by the gross receipts from the sales of the finished products without deduction for the part of the cost attributable to the technician's services. The dentist-seller, who must apply for a seller's permit, may buy the materials under a resale certificate or take a tax-paid purchases resold deduction for the cost of the materials in the products sold to his customers. If a group of dentists engage a technician who conducts an independent dental laboratory (independent contractor), his charges are taxable. If considered an employee working on the separate property of each dentist, each dentist will only pay sales tax reimbursement to the dental supply house from which he buys his materials. 1/18/65.