Are toothbrushes, floss, and toothpaste that a dentist buys for practice use or to give away to patients subject to Texas sales tax?

Plain-English summary

A dental practice (or supplier) asked the Comptroller how sales tax applies to common dental supplies bought by a dentist — for use in the practice or to hand out to patients. The answer splits by product: toothbrushes, floss, and non-fluoride toothpaste are taxable when sold to a dentist, whether the dentist uses them chairside or gives them away. Fluoride toothpaste is different — it may be sold to dentists tax-free, because the Comptroller treats it as a drug or medicine rather than ordinary tangible personal property.

What this means for you

Dentists and dental practices

When you're stocking up on patient giveaways or in-office supplies, expect to pay sales tax on toothbrushes, floss, and non-fluoride toothpaste. If you're buying fluoride toothpaste specifically, ask your supplier whether they're treating it as a tax-exempt drug/medicine — you may be able to purchase it tax-free.

Dental supply distributors and manufacturers

This letter is a useful reference if a dental office questions why you're charging tax on floss or plain toothpaste but not on a fluoride product — the distinction traces to the drug/medicine exemption, not an error in your invoicing.

Accountants and tax professionals

The letter doesn't cite a specific Tax Code section or rule number for the fluoride-toothpaste exemption, but the reasoning tracks Texas's general exemption for drugs and medicines. If a client's product mix is more complex (mouthwash, denture adhesives, whitening trays, etc.), this letter only speaks to the four items actually addressed — toothbrushes, floss, and the two toothpaste types — and shouldn't be stretched to cover other dental products without separate confirmation.

Common questions

Q: Is toothpaste taxable when sold to a dentist?
A: It depends on the formula. Non-fluoride toothpaste is taxable. Fluoride toothpaste may be sold tax-free as a drug or medicine.

Q: Are toothbrushes and dental floss taxable?
A: Yes, according to this letter, both are taxable when sold to a dentist for practice use or patient giveaways.

Q: Does this letter address mouthwash or denture adhesives?
A: No — the original request and the Comptroller's answer only address toothbrushes, floss, and toothpaste. Other dental products aren't covered by this specific letter.

Citations and references

No specific statute or rule section was cited in the available text of this letter.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/200008577L

Original ruling text

August 9, 2000

From: Bettie Peterson

To:

Subject: Sales tax on dental supplies

Thank you for your recent email.

Toothbrushes, floss and non-fluoride toothpaste are taxable when sold to
dentists for use in their practice or to be given away to patients.

Fluoride toothpaste may be sold tax free to dentists as a drug or medicine.

Referenced rules are available at
.

The State Tax Automated Research system, that provides viewing and downloading
of rules, edited letter rulings, hearings, AG Opinions, etc., may be accessed
on the Internet at http://www.window.state.tx.us/.

This opinion is based on the facts you submitted and current law. Other facts,
though similar, may result in different answers.

If you have questions or need more information, I will be glad to help you.
You may call me toll free from anywhere in the United States at 1-800-531-5441,
extension 5-0330.