Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 12 - Medical
Chapter 03 - Dental Laboratories and Dental Supply Houses
Dentists
Section 35-4-12-03-100 - Dentists
Universal Citation: MS Code of Rules 35-4-12-03-100
Current through September 24, 2024
The gross income received by dentists in the performance of their professional services is not subject to the provisions of the Sales Tax Law. Dentists are considered as the users and consumers of all materials, supplies and equipment purchased by them for use in their dental practice. Therefore, all sales made to dentists are retail transactions taxable at the regular retail rate of sales or use tax.
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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