ARSD § 64:06:02:28 — Dentists and dental laboratories

Dentists
render a service to their patient and the gross receipts derived from this
source are not subject to sales tax. If a dentist regularly sells tangible
personal property such as mouthwashes, tooth brushes and the like, the dentist
must have a sales tax license and report tax on the sales of such tangible
personal property. Dentists who maintain laboratories and fabricate dentures or
items for their patients are considered the consumers of the materials used in
fabrication.
Dental laboratories that sell
equipment, instruments, furniture, or dental supplies or render a repair or
technical service, except preparation of dentures, to dentists, must report tax
on such sales.