35 Miss. Admin. Code Pt. IV, Subpt. 12, Ch. 03 — Dental Laboratories and Dental Supply Houses

Dentists
100 Dentists. The gross income received by dentists in the performance of their professional
services is not subject to the provisions of the Sales Tax Law. Dentists are considered as
the users and consumers of all materials, supplies and equipment purchased by them for
use in their dental practice. Therefore, all sales made to dentists are retail transactions
taxable at the regular retail rate of sales or use tax.
101 (Reserved)
Dental Laboratories
200 Dental Laboratories. The gross income of dental laboratories derived from repair work
performed for dentists or other customers, as well as from the sales of tangible personal
property is taxable at the regular retail rate.
201 (Reserved)
Dental Supply Houses
300 Dental Supply Houses. Sales of raw materials to licensed dental laboratories that become
an integral part of a manufactured product are exempt. Sales of manufacturing
machinery or machine parts to licensed dental laboratories for use exclusively and
directly in the manufacturing process are taxed at the 1 ½% special rate of tax. The
regular retail rate of sales or use tax applies on equipment, tools or supplies sold to dental
laboratories and others for use.
301 Purchases for resale by licensed dental supply houses are exempt from sales or use tax.
302 (Reserved)
Equipment Rentals
400 Equipment Rentals. Rental or lease of tangible personal property is taxed at the same
rates as sales of the same property.
401 (Reserved)
Records
500 Records. Adequate records must be maintained to substantiate tax classifications of sales
and purchases.
501 (Reserved)
Sub Part 13 General