Wis. Admin. Code § Tax 11.18 — Dentists and their suppliers

Tax 11.18(1) (1) Dentists’ charges. Charges by dentists for dental services are not subject to the sales tax. In addition, charges for items specifically designed for a patient which are installed in the patient’s mouth, including artificial teeth, fillings, bridges, crowns, or inlays, and parts and accessories for those items, are not subject to the tax.

Tax 11.18(2) (2) Exempt sales to dentists.

Tax 11.18(2)(a) (a) The sales price from the following sales to dentists are exempt under s. 77.54 (14) or (22b) , Stats., when used for a human being:

Tax 11.18(2)(a)1. 1. Drugs, including nitrous oxide, oxygen, novocaine, toothpaste, and bone regeneration materials.

Tax 11.18(2)(a)2. 2. Gold, silver, amalgam, and other alloys used to fill teeth and cement and bonding agents used in conjunction with fillings.

Tax 11.18(2)(a)3. 3. Crowns, bridges, bridgework, dentures, inlays, fillings, and other items, including parts and accessories for those items, which the dentist installs in the human patient’s mouth.

Tax 11.18(2)(a)4. 4. Bands, brackets, wire, space maintainers, positioners, and other items installed in a patient’s mouth to prevent or correct a physical deformity or to support a weak or deformed portion of the body.

Tax 11.18(2)(b) (b) The items described in par. (a) include braces and other corrective and supporting devices, such as teeth, mouth, and jaw braces and supports.

Tax 11.18(3) (3) Taxable sales to dentists.

Tax 11.18(3)(a) (a) The sales price from the following sales to dentists are taxable:

Tax 11.18(3)(a)1. 1. Dental equipment and surgical instruments.

Tax 11.18(3)(a)2. 2. Office equipment, office supplies, and consumable supplies used by dentists to conduct their business.

Tax 11.18(3)(b) (b) Items included in par. (a) include tongue depressors, bandages, tooth brushes, dental floss, and cotton.