Pennsylvania Sales and Use Tax Exemption List

Common Taxable and Non-taxable Dental Supplies

Tax exempt items are italicized

vAbrasives - extra-oral
Acids - Intra-oral
Adhesives - Intra-oral
Adhesives - extra-oral
Alginate impression materials
Alloy, Filling material
Anesthetic electrodes - Intra-oral use, disposable
Anesthetic sharp - Intra-oral use, disposable
Aprons, X-ray
Articulating film, paper
Asepsis, pouches, bags
Bands - Orthodontic use
Bases, base plates - Intra-oral, restorative
Biohazards waste bags
Boilout solutions - Production activity use
Bonding agents - Production activities use
Bondlite - Cement activiato
Bone grafting materials
Boutment - Implant
Brackets - Orthodontic use
Broaches - Disposable
Burs - Laboratory
Burs, diamond reusable
Burs, disposable
Catalyst - Filling material
Cavity liners
Cement - Production activities use
Cements
Centrix Onyx Black - Intra-oral use
Chair covers
Chairs
Cleaners, accessories
Cleaners, fresheners
Cleats - Orthodontic use
Coe Comfort - Relining denture material
Coldpac - White filling material
Compo Strips, disposable
Composite - Filling material
Composite material accessories
Compsan kit - Intra-oral use
Computer hardware
Computer software
Cotton pellets, rolls, gauze
Cotton products
Cover screw - Implant
Cover up - Pre-filling material
Crown & bridge system
Crown forms - Intra-oral use
Crowns
D3 dressings, disposable
Debubblizer
Delton - Filling hardner
Delton pit and fissure - Sealant
Dental equipment, chairs, units
Dental floss - Treatment
Dentin - Filling material
Dentures
DF54 - X-ray film
Diazepam - Injectable drug
Die lubes - Production activity use
Die spacers
Die stones - Disposable
Disclosing solutions - Treatment
Disinfectants
Dispensers - Dispersaloy filling
Dispers cap
Disposable garments
Dowel aids - Production activity use
Drill bits, reusable
Drill burs, not reusable
Duplicating materials - Teeth
Durablend Bioform - Hardener
Durelon
Dycal
Elastics - Orthodontic use
Endodontic filling materials
Enzymatic solutions
Epoxies - Production activity use
Equipment, single use - Not used in production activity
Equipment, reusable
ERA attachments - Intra-oral use
ERA silicone - Intra-oral use
Etch arch - Implant
Etch gel - Production activity use
Etching gel - Intra-oral use
Expansion screws - Orthodontic use
Eye protection
Eyelet - Implant
Faceware, protective
Fent - Drug
Files - Disposable intra-oral
Filling materials
Film hangers
Finishing products - Production activity use
FLC kit - Filling material
Flexi kit- Root canal post
Floss and threader - Treatment
Fluoride, pastes and solutions - Treatment
Fluxes
Fortify, FRL - Resin/sealant
Full CST - Crown
Gas dispensing equipment
Gel foam 40 cm - Implant
Germicide
Gingi pak
Glasses, protective
Gloves, latex or vinyl
Gold, platinum, silver
Gowns, reusable
Gutta percha - Root canal filling material
Gypsums - Production activity use
Hand instruments, reusable
Hand scrubs
Hand tools
Handpiece covers
Handpiece, contra angles
Healing cap - Implant
Heilo-molar - Filling material
Heilolink - Filling material
Hemodent, Stops bleeding
Herculite XR enamel
Hex hood set - Implant
Hooks - Orthodontic use
Hydrosil - Intra-oral use
Hygiene models
Hypo cal - Tooth base prescription liner
Hypodermics, disposable
Impregum, disposable - Intra-oral use

  Impression material - Intra-oral use
Impression material trays
Impression materials - Production activity use
Impression trays, disposable - Intra-oral use
Instrumentation, reusable
Insure colors - Filling material
Investment ring liners - Production activity use
Investments - Production activity use
IPN bioblend - Denture
IRM caps - Temporary fillings
IRM ivory - Filling materials
Irrigating solutions - Production activity use
Irrigating solutions - Intra-oral use
Jeltrate, disposable - Intra-oral use
Keta-Cem - Filling material
Laboratory equipment
Laboratory products
Lamps
Light curing wand covers
Light handle covers
Liners - Production activity use
Link Plus - Implant screws
Lotions
Masks - Production activity use
Matrices
Matrix strips, bands - Disposable
Medications
Mercury
Metal prime - Intra-oral use
Minikin - Pins
Mirrors
Model hardeners - Production activity use
Monogram- Intra-oral gold cast to crowns
Mora mouthguards - Dentures
Mouthwashes - Treatment
Napkins, patient
Needles/syringes, disposable
Night splints - Mouthguard
Non prescription drugs
Obturator - Root canal sealant
Office equipment
Office furniture
Office supplies
Operative instruments, disposable
Organizers
Orthodontic appliance
Orthodontic ligatures
OSHA manuals
Paper bibs
Paper cups
Patterns - Production activity use
Perio dressings
Permaridge - Implant
Permite double spill - Filling material
Pins, posts - Intra-oral use
Plaster, gypsum
Polishing pastes - Intra-oral use
Polishing products - Production activity use
Prescription drugs
Prisma - Filling material
Prophy angles, disposable
Prophy brushes, disposable
Prosthesis, pins, posts, points - Disposable
Reamers - Developer
Redichem
Reline materials - Filling materials
Resin bonded refill
Retraction cords
Rubber dams
Safety labels
Safety monitors
Safety signs - Intra-oral use
Screws
Sealants - Production activity use
Separator mediums
Sharps containers - Porcelain resin, intra-oral use
Silantor
Silicone sprays - Filling materials
Silux - Temporary crown material
Snap liquid - Temporary crown material
Snap powder
Soaps
Sol set mini drip I.V.
Solvents
Splint materials
Sponges
Sponges, cleaning - Intra-oral use
Sport special
Springs - Athletic mouthguard
Sprues - Orthodontic use
SR orthotype
SS wire, stainless steel - Dentures
Sterile tests, indicators - Intra-oral use
Sterilization bags, pouches
Sterilization solutions
Surfactants
Surgical gowns
Surgical soaps, lotions
Sutures
Sutures, gut, chromic
Syringes, disposable
Tape
Teeth - gold, alloy, porcelain
Telephone systems
Tenure solution - Intra-oral use
Tissue conditioners
TMS kit - Pins, intra-oral use
Tooth demonstration models
Tooth polishing cups, disposable
Toothbrushes - Treatment
Towels
Triad reline - Implant sealer
Tubing
Ultrasonic solutions
Unidose kit - Individual filling material
Vacuum system cleaners
Viso dispers - Filling materials
Vivosit - Dentures
Wax bites
Waxes
Wedges - Intra-oral use
White and Brite - In-house tooth bleaching kit
Wires - Orthodontic use
X-ray covers
X-ray machines
X-ray solutions
Zinc phosphate - Filling material