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How Sales & Use Taxes Apply to Ohio Dental Practices

dental practice valuation

Sales Tax

As a provider of personal services, a dentist’s services are expressly exempt from sales tax. However, if your practice sells tangible personal property to patients such as mouthwash, whiteners and toothbrushes, or purchases products such as Invisalign or similar products, you must collect sales tax on these items.

To make matters worse, dentists can be consumers of tangible personal property and services as well. Your practice is responsible for paying sales tax on purchases of supplies and equipment as well as items that are consumed when rendering your services, such as crowns, braces, brackets and implants. If the vendor you purchased these items from did not charge sales tax, you must pay use tax to the Ohio Department of Taxation.

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Rea & Associates, Inc. | Bright Dental CPAs | 7201 Center St, Mentor, Ohio 44060-4858
phone + 440-266-0077