<html> <head> <title>Rule 64:06:02:28 Dentists and dental laboratories.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:02:28"> <META NAME="Description" Content="Administrative Rules 64:06:02:28 Dentists and dental laboratories."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:06:02:28.&nbsp;&nbsp;Dentists and dental laboratories.</b> Dentists render a service to their patient and the gross receipts derived from this source are not subject to sales tax. If a dentist regularly sells tangible personal property such as mouthwashes, tooth brushes and the like, the dentist must have a sales tax license and report tax on the sales of such tangible personal property. Dentists who maintain laboratories and fabricate dentures or items for their patients are considered the consumers of the materials used in fabrication.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dental laboratories that sell equipment, instruments, furniture, or dental supplies or render a repair or technical service, except preparation of dentures, to dentists, must report tax on such sales.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> SL 1975, ch 16, §&nbsp;1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-47.1">10-45-47.1</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-35.1">10-46-35.1.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-2">10-45-2</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-4">10-45-4</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-2">10-46-2.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Declaratory Ruling:</b> Gold and silver inserted into patients' teeth by dentists are exempt from sales tax. Secretary of Revenue Declaratory Ruling No. 77-15.</p> </div> </body> </html>