1. (1) Dentists’ charges. Charges by dentists for dental services are not subject to the sales tax. In addition, charges for items specifically designed for a patient which are installed in the patient’s mouth, including artificial teeth, fillings, bridges, crowns, or inlays, and parts and accessories for those items, are not subject to the tax.

2. (2) Exempt sales to dentists.

   1. (a) The sales price from the following sales to dentists are exempt under s. 77.54 (14) or (22b), Stats., when used for a human being:

      1. 1. Drugs, including nitrous oxide, oxygen, novocaine, toothpaste, and bone regeneration materials.
      2. 2. Gold, silver, amalgam, and other alloys used to fill teeth and cement and bonding agents used in conjunction with fillings.
      3. 3. Crowns, bridges, bridgework, dentures, inlays, fillings, and other items, including parts and accessories for those items, which the dentist installs in the human patient’s mouth.
      4. 4. Bands, brackets, wire, space maintainers, positioners, and other items installed in a patient’s mouth to prevent or correct a physical deformity or to support a weak or deformed portion of the body.
   2. (b) The items described in par. (a) include braces and other corrective and supporting devices, such as teeth, mouth, and jaw braces and supports.

3. (3) Taxable sales to dentists.

   1. (a) The sales price from the following sales to dentists are taxable:

      1. 1. Dental equipment and surgical instruments.
      2. 2. Office equipment, office supplies, and consumable supplies used by dentists to conduct their business.

   2. (b) Items included in par. (a) include tongue depressors, bandages, tooth brushes, dental floss, and cotton.

      Note: Section Tax 11.18 interprets ss. 77.51 (3pj), (11m), (13) (e) and (f), and (15a), 77.52 (2m), and 77.54 (14) and (22b), Stats.

      Note: The interpretations in s. Tax 11.18 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) The exemption for parts and accessories for certain items became effective October 1, 1991, pursuant to 1991 Wis. Act 39; and (b) The term “gross receipts” was changed to “sales price” effective October 1, 2009, pursuant to 2009 Wis. Act 2.

History

History: Cr. Register, November, 1978, No. 275, eff. 12-1-78; am. (1), r. and recr. (2) and (3), Register, April, 1990, No. 412, eff. 5-1-90; am. (1) and (2) (a) 3., Register, May, 1993, No. 449, eff. 6-1-93; EmR0924: emerg. am. (2), (3) (a) (intro.), 2. and (b), cr. (2) (a) 4., r. and recr. (3) (a) 1., eff. 10-1-09; CR 09-090: am. (2), (3) (a) (intro.), 2. and (b), cr. (2) (a) 4., r. and recr. (3) (a) 1. Register May 2010 No. 653, eff. 6-1-10; CR 10-094: am. (2) (b) Register November 2010 No. 659, eff. 12-1-10.