Taxable Dental Supplies
2024
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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- Co 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
2024