Vermont: Exempt Dental Supplies
- Sales Tax News
- Jan 8, 2014 | Gail Cole
The Vermont Department of Taxes has published a fact sheet providing an overview of Vermont Sales Tax for Dental Supplies and Equipment. It describes dental equipment, supplies and prosthetic devices that are exempt from Vermont sales tax.
Certain medical supplies are exempt from Vermont sales tax. Qualifying supplies must:
- Be therapeutic;
- Be used only during illness or injury; and
- Not be capable of repeated use.
Examples of exempt dental supplies include:
- Topical anesthetics and injectable anesthetics;
- Dental dam material;
- Sealants applied to teeth as protection against cavities;
- Plastic face shields to protect a patient’s face and eyes during dental treatment; and
- Night guard material used to protect a patient’s teeth from wear and damage due to grinding.
Examples of dental supplies that are not exempt include:
- Cleaning supplies (except those used to maintain sterile equipment);
- Towels used to protect a patient’s clothing during treatment; and
- Tooth whitening trays to be used at home by patients.
Durable medical equipment
Dental equipment with the following characteristics is exempt from sales tax:
- Can withstand repeated use;
- Is first and foremost used for medical purposes;
- Is not useful to non-ill or injured persons; and
- Is not worn on or in the body.
Examples of exempt durable medical equipment include:
- X-ray machines;
- Dental chairs;
- Hand held or medical dental tools; and
- Sterilizing baths, autoclaves, and ultrasonic baths.
Equipment not considered durable medical equipment and therefore not eligible for the exemption includes:
- Waiting room furniture;
- Office equipment; and
- Equipment used in dental exams and treatment rooms but serve a general purpose (such as non-task lighting).
Prosthetic devices are exempt from Vermont sales tax. Prosthetic devices are corrective, replacement or supporting devices that are worn on or in the body to:
- Replace a missing portion of the body;
- Prevent or correct a physical deformity or malfunction; or
- Support a weak or deformed part of the body.
Examples include dentures and orthodontic appliances.
Additional information is available on the Vermont Department of Taxes webpage, Vermont Sales Tax for Dental Supplies and Equipment.
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