Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 38 - Professional Services (280-RICR-20-70-38)
Section 280-RICR-20-70-38.8 - Dentists and Dental Laboratories
Current through September 18, 2024
A. The tax does not apply to materials and supplies which are consumed directly in the fabrication of or which become a component of a denture or other oral prostheses in replacement of a missing part, i.e., materials used in the construction and repair of dentures such as acrylics, rebasing and restoration materials, teeth, lucitone, biotone resins, jet repair acrylic, impression materials, waxes, baseplates, patent and prescription medicines, oxygen, nitrous oxide and carbon dioxide.
B. Nor does the tax apply to finished prosthetic appliances such as dental casts, inlays, onlays, crowns, fixed and removable bridges, pontics, bands, space maintainers, bars, full and partial dentures, orthodontic appliances, retainers, obdurators, custom made mouth pieces, etc.
C. However, items not used for either of the purposes mentioned in §§ 38.8(A) and (B) of this Part, but which are used incidentally in the rendition of professional or laboratory services, are not exempt from the tax.
D. Examples of such taxable items include but are not limited to:
