PubMed · 8371877
Taxable item or not.
Abstract
DSSNY has legally challenged the New York State Department of Taxation and Finance twice over the propriety of the department imposing sales tax on various dental purchases. In those cases, the court upheld the department's determination that "cavity-fillers," orthodontic retainers, positioners and habit-breaking appliances are taxable to dentists. However, the court agreed with the Dental Society that space maintainers are not subject to tax. The following is a brief tax guide for dentists that takes into account these two decisions.
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S Chase. Taxable item or not.. https://pubmed.ncbi.nlm.nih.gov/8371877/
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