HRS § 237-15 — Technicians


§237-15 Technicians. When technicians
supply dentists or physicians with dentures, orthodontic devices, braces, and
similar items which have been prepared by the technician in accordance with
specifications furnished by the dentist or physician, and such items are to be
used by the dentist or physician in the dentist's or physician's professional
practice for a particular patient who is to pay the dentist or physician for
the same as a part of the dentist's or physician's professional services, the
technician shall be taxed as though the technician were a manufacturer selling
a product to a licensed retailer, rather than at the rate of four per cent
which is generally applied to professions and services.