Questions and Answers

Identifying Information:Fact Sheet for Dentists
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Sales Tax for Dentists, Orthodontists, Endodontist, Periodontists
Keywords:



Body:

Dentists, Orthodontists, Endodontists, Periodontists Fact Sheet
Purchases: Continued

Taxable or Exempt

Warranty or service agreements for tangible personal property such as computers, printers, copiers and security
equipment.
Taxable
Printed materials such as catalogs and flyers distributed directly lo customers at the office or mailed directly to customers or prospective customers through mailing or delivery service.
Taxable
Printed materials provided to a newspaper or other publication to be included as an insert in the newspaper or
publication that is to be sold at retail.
Exempt
Signs, banners or posters purchased from an outside printer, or the costs of all materials if produced by the store.
Taxable
Exterior building or parking lot signage, including charges for parts and labor for repairs and maintenance.
Taxable
Advertising as in newspapers, radio, television.
Exempt
Professional services such as legal or accounting services.
Exempt
Canned software, software upgrades and labor services lo modify, alter, update or maintain software.
Taxable
Customized software, software upgrades and labor services to modify, alter, update or maintain customized software. "Customized" software is software developed for a single end user.
Exempt
Software or databases accessed via the internet and not installed on owned or leased computers or servers.
Exempt
Labor services on original construction of a new building or facility.
Exempt
Labor services for repairs, maintenance and remodeling of existing commercial buildings or facilities including
parking lots.
Taxable
Security cameras, mirrors and all other security equipment .
Taxable
Security systems monitoring service.
Exempt
Cleaning services (except when applying products such as wax or scotch guard), plant watering and care.
Exempt
Janitorial supplies such as vacuums, carpet cleaners, sweepers, scrubbers, floor waxers, rags and toiletries.
Taxable
Trash removal, shredding services.
Exempt
Linen services.
Taxable
Pest control materials and supplies.
Taxable

Sales by: Dentists, Orthodontists, Endodontists, Periodontists

The taxability of sales of tangible personal property and labor services by Dentists, Orthodontists,

Endodontists and Periodontists is summarized below. This list is not all inclusive.

Note: Kansas tax applies to the "gross receipts" from the sale of taxable goods or services in Kansas. Gross receipts

include amounts collected from the customer such as charges billed for freight, delivery or special handling.

Note: Sales/rentals to entities with proper exemption certificates provided are exempt from sales tax.

Ensure the exemption certificates are retained to substantiate all non-taxed transactions.

Sales Taxable or Exempt
Professional dental services provided to patients
Exempt
Items directly billed under Part B of Medicare or Medicaid.
Exempt
Prescription drugs dispensed at lime of appointment or given to patient after treatment.
Exempt
Over the counter sales such as electric toothbrushes, non-prescription grade tooth whitener, dental care products
Taxable
Prosthetic devices* such as bonding agents, crowns, implants, orthodontic braces and appliances, mouth guards, dentures and bridges.
Exempt
Restorative items such as silver amalgam, pulp protective bases, adhesives, cavity lining varnishes, gold, cement,
endodontic posts, composites.
Exempt
Endodontics items such as points (gutta-percha, paper, silver), root canal sealer
Exempt
Surgery items such as implants, bone plate systems, hemostatic pack agents, hydroxyapalite bone materials.
Exempt
Orthodontics items such as acrylic retainers, metal and elastic bands, brackets, tubes, hooks, springs, buttons,
cleats
Exempt




Date Composed: 03/31/2017 Date Modified: 04/03/2017