Dental Devices Likely to be Taxed as of Jan. 1, 2013 12/19/12

Based on the ruling issued by the U.S. Internal Revenue Service (IRS) and on the U.S. Food and Drug Administration’s listing from 21 CFR 872, Subparts B,D, and E, those medical/dental devices subject to the 2.3 percent tax as of Jan. 1, 2013, appear to include restorative materials, hand instruments, endodontic filling materials, and other devices listed below. Direct restorations, laboratory-fabricated restorations, and laboratory-fabricated prostheses, will likely not be taxed, although the IRS reserves the right to tax any devices.

Disposables, such as exam gloves, patient bibs, and other products that may be purchased directly by a patient and do not require application at a dental or medical office, will likely fall under a “retail exemption” and not be taxed. However, this will be reviewed on a case-by-case basis.

A manufacturer’s sales price is presumed to include the excise tax; therefore, dental practices will likely not have to pay a separate tax line item to a manufacturer, but the manufacturer may pass its costs along to the purchaser by increasing the actual sales prices of its inventory.

This list is provided as a reference and should not be presumed to be all-inclusive since the IRS may impose additional taxes.

Articulator Backing and Facing for an Artificial Tooth Base Metal Alloy Bone Grafting Material Bracket Adhesive Resin and Tooth Conditioner Calcium Hydroxide Cavity Liner Carboxymethylcellulose Sodium and Cationic Polyacrylamide Polymer Denture

Adhesive Carboxymethylcellulose Sodium and/or Polyvinylmethylether Maleic Acid Calcium-

Sodium Double Salt Denture Adhesive Caries Detection Device Cavity Varnish Cephalometer Coating Material for Resin Fillings Dental Amalgam Capsule Dental Amalgam, Mercury, and Amalgam Alloy Dental Amalgamator Dental Bur Dental Cement Dental Sonography Device Dental X-Ray Exposure Alignment Device Dental X-Ray Film Holder Dental X-Ray Position Indicating Device Denture Relining, Repairing, or Rebasing Resin Ehtylene Oxide Homopolymer and/or Karaya Denture Adhesive

Electrode Gel for Pulp Testers Endodontic Paper Point Endodontic Silver Point Endodontic Stabilizing Splint Endosseous Dental Implant Endosseous Dental Implant Abutment Endosseous Dental Implant Accessories Ethylene Oxide Homopolymer and/or Carboxymethylcellulose Sodium Denture

Adhesive Extraoral Source X-Ray System Facebow Gingival Fluid Measurer Glenoid Fossa Prosthesis Gold or Stainless Steel Cusp Gutta Percha Hydrophilic Resin Coating for Dentures Impression Material Interarticular Disc Prosthesis (Interpositional Implant) Intraoral Source X-Ray System Jaw Tracking Device Karaya and Sodium Borate with or Without Acacia Denture Adhesive Laser Fluorescence Caries Detection Device Lead-Lined Position Indicator Mandibular Condyle Prosthesis Mechanical Denture Cleaner Mercury and Alloy Dispenser Noble Metal Alloy Optical Impression Systems for Cad/Cam OTC Denture Cleanser OTC Denture Cushion or Pad OTC Denture Reliner OTC Denture Repair Kit Pantograph Partially Fabricated Denture Kit Pit and Fissure Sealant and Conditioner Polyacrylamide Polymer (Modified Cationic) Denture Adhesive Polytetrafluoroethylene (Ptfe) Vitreous Carbon Materials Polyvinylmethylether Maleic Anhydride (Pvm–MA), Acid Copolymer, and

Carboxymethylcellulose Sodium (Nacmc) Denture Adhesive Porcelain Tooth Posterior Artificial Tooth with a Metal Insert Precision Attachment Preformed Anchor Preformed Clasp Preformed Crown Preformed Cusp

Preformed Gold Denture Tooth Preformed Plastic Denture Tooth Pulp Tester Resin Applicator Resin Impression Tray Material Resin Tooth Bonding Agent Retentive and Splinting Pin Root Canal Filling Resin Root Canal Post Subperiosteal Implant Material Sulfide Detection Device Temporary Crown and Bridge Resin Tooth Shade Resin Material Total Temporomandibular Joint Prosthesis