Vermont Sales Tax for Dental Supplies and Equipment DEPARTMENT OF TAXES

DEPARTMENT OF TAXES
Vermont Sales Tax for Dental Supplies and Equipment
Businesses need to know in what situations Vermont Sales and Use Tax applies to them. This fact sheet is
designed to provide a general overview of sales tax for dentists in Vermont. For more detailed information on
each of the topics presented here, you may refer to the Vermont Department of Taxes website.
Durable Medical Equipment
Dental Supplies
Dental equipment that has the following
characteristics is exempt from sales tax as “durable
medical equipment:”
The sales of certain medical supplies are also exempt
from the sales tax. To qualify for the medical supply
exemption, the supply must be used in treatment
intended to alleviate human suffering or to correct
human physical disabilities and must:
• Can withstand repeated use
• Is primarily and customarily used to serve a
medical purpose
• Generally is not useful to a person in the absence
of illness or injury
• Is not worn on or in the body
Examples of equipment that meets the durable
medical definition are:
•
•
•
•
X-ray machines
Dental chairs
Hand held or medical dental tools
Handpieces that hold burs, diamonds, finishing
discs or similar items used in making or finishing
fillings, crowns, bridges, dentures, or like dental
treatment
• Rotary cutting carbides used in making of
crowns, bridges, dentures, or like dental
treatment
• Sterilizing baths, autoclaves, and ultrasonic baths
Examples of equipment and property that do not meet
the durable medical equipment definition are:
• Waiting room furniture
• Office equipment and software for secretarial and
accounting functions (including record keeping)
• Equipment used in the dental exam and
treatment room serving a general purpose (nontask lighting, cabinets and trays holding tools
and equipment)
• Be therapeutic in nature;
• Not be used by persons absent illness or injury;
and
• Not be capable of repeated use.
Examples of exempt dental supplies are:
• Topical anesthetics and injectable anesthetics
• Prophylactic paste used to clean teeth, crowns,
bridges, dentures, etc.
• Disposable air/water syringe tips used to spray
air or water into the patient’s mouth
• Dental dam material
• Bandages and surgical dressings, including
gauze
• Matrix strips and bands placed between teeth to
isolate the tooth being treated
• Gypsum used to make models of patient’s teeth
for crowns, bridges, dentures, or like dental
treatment
• Sealants applied to teeth as protection against
cavities
• Polishing and finishing strips and discs used to
polish and finish different types of composite
material placed on patient’s teeth
Disclaimer: This fact sheet is intended to provide an overview only. Vermont tax statutes,
regulations, Vermont Department of Taxes rulings, or court decisions supersede
information provided in this fact sheet.
Iss. 01/06/2014 • Exp. 12/31/2014 • Pub. FS-1034
Please see reverse
for additional information.
Examples of exempt dental supplies, continued:
• Disposable infection control barriers are plastic
shields covering items touched by dentist during
treatment
• X-ray film and X-ray developing solutions used
to take pictures of patient’s mouth and used in
diagnosis and treatment
• Impression material used to make impressions of
patient’s mouth for use in dental treatment
• Sutures used to close incisions during dental
treatment
• Hypodermic needles used to administer
anesthetics or other medicine during treatment
• Cotton tipped applicators used to apply topical
anesthetics to patient’s gums
• Tray covers that line trays used to hold dental
equipment and keep dental equipment clean and
sterile
• Plastic face shields to protect the patient’s face
and eyes during dental treatment
• Sterilizing solutions used to disinfect impression
material after being in patient’s mouth and to
disinfect other dental equipment
• Ultrasonic solutions used to soften and loosen
particles off dental instruments
• Evacuation system cleaner used to clean and
clear tube lines for evacuator and saliva ejector or
air/water syringe systems
• Latex gloves used to protect both patient and
dentist from infection or contamination
• Night guard material used to protect a patient’s
teeth from wear and damage from grinding (as
part of a dental treatment plan)
• Items provided by a dentist or hygienist
of nominal value, including: toothpaste,
toothbrushes, and dental floss
Please note:
Dental practices may buy these nominal
items tax free if the dentist or hygienist
provides the products to patients for free.
You must furnish an exemption certificate,
Form S-3T, to the seller.
The exemption certificate can only be used
for the limited purpose described.
Examples of supplies that are not exempt:
• Cleaning supplies (except those cleaning supplies
necessary to maintain sterile equipment)
• Patient towels used to protect the patient’s
clothing during treatment
• Tooth whitening trays to be used at home by the
patient
Prosthetic Devices
Prosthetic devices are also exempt from Vermont
Sales Tax. To be considered a prosthetic device, the
item must be:
• A replacement, corrective, or supporting device
• Worn on or in the body to:
a. Replace a missing portion of the body,
b. Prevent or correct a physical deformity or
malfunction, or
c. Support a weak or deformed part of the body.
Examples of exempt prosthetic dental devices are:
• Dentures
• Orthodontic appliances
For More Information
If you have other questions regarding the Vermont
Sales and Use Tax, visit our website at tax.vermont.
gov or contact the Business Tax section at (802) 8282551, option 3.