Taxable Dental Supplies
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Quick Tips for the Dental Office
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Taxable Dental Supplies
Do you offer dental supplies for patients to purchase for home use in your dental office ? If so , you may be responsible for collecting sales and use tax to remit to the PA Department of Revenue . When dentists sell items separately from their professional services , they are required to collect sales tax ; dentists are not required to collect sales tax on items that are given to the patient for use in the course of their treatment .
The PA sales tax rate is 6 percent . By law , a 1 percent local tax is added to purchases made in Allegheny County and 2 percent tax is added to purchases made in Philadelphia .
Here is a list of taxable and tax-exempt items in Pennsylvania .
A - Cr Tax exempt items are italicized .
vAbrasives - extra-oral Acids - Intra-oral Adhesives - Intra-oral Adhesives - extra-oral Alginate impression materials Alloy , Filling material Anesthetic electrodes - Intra-oral use , disposable Anesthetic sharp - Intra-oral use , disposable Aprons , X-ray Articulating film , paper Asepsis , pouches , bags Bands - Orthodontic use Bases , base plates - Intra-oral , restorative Biohazards waste bags Boilout solutions - Production activity use Bonding agents - Production activities use Bondlite - Cement activiato Bone grafting materials Boutment - Implant Brackets - Orthodontic use Broaches - Disposable Burs - Laboratory Burs , diamond reusable Burs , disposable
Catalyst - Filling material Cavity liners Cement - Production activities use Cements Centrix Onyx Black - Intra-oral use Chair covers Chairs Cleaners , accessories Cleaners , fresheners Cleats - Orthodontic use Coe Comfort - Relining denture material Coldpac - White filling material Compo Strips , disposable Composite - Filling material Composite material accessories Compsan kit - Intra-oral use Computer hardware Computer software Cotton pellets , rolls , gauze Cotton products Cover screw - Implant Cover up - Pre-filling material Crown & bridge system Crown forms - Intra-oral use Crowns
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