Okla. Admin. Code § 710:65-19-71
Current through Vol. 42, No. 4, November 1, 2024
Section 710:65-19-71 - Dentists, dental laboratories, and dental supply houses(a)Dentists. Dentists primarily render services and incidentally use tangible personal property in connection therewith. The gross receipts of dentists derived from these sources are not subject to the sales tax.(b)Dental supply houses. Dental supply houses who sell tangible personal property such as platinum, gold, silver or cement for filling, artificial teeth or other such materials to a dentist for use in the performance of the dentist's services are making sales within the Sales and Use Tax Code and must collect, report and remit tax based on the gross receipts received from such sales. This is true whether the dental supply house sells material to a dentist whose services are rendered directly to a patient, or to a dental laboratory that uses the material in producing plates, bridge-work, artificial teeth or prosthetic devices on prescription of the dentist for the dentist to use in connection with rendering dental services. Dental supply houses likewise collect, report and remit tax on gross receipts from sales of dental chairs, motors, instruments, drilling machines or other such items for use by dentists or dental laboratories.(c)Dental laboratories. Dental laboratories that purchase tangible personal property to produce plates, bridge-work, artificial teeth, prosthetic devices and the like must pay tax when the material is purchased and must not charge tax to the dentist when the finished product is transferred to the dentist.(d)Items purchased by dentists. Items which are purchased by dentists, but which are used incidentally in the rendition of professional or laboratory services, are subject to sales or use tax and the dentist or professional must pay sales or use tax when the item is purchased. Examples of such taxable items are: (3) Brushes, Tooth Cleaning(12) Handpieces and Angles(e) The enumeration of the taxable items in subsection (d) is made by way of illustration and not limitation.Okla. Admin. Code § 710:65-19-71
Amended at 11 Ok Reg 3521, eff 6-26-94; Amended at 20 Ok Reg 2175, eff 6-26-03