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Ezel / Tax Rulings / TX
TX 9004L0997G13 Sales and/or Use Tax (State,Local,MTA) 1990-04-09

Were dental prosthetic appliances and dentist-dispensed or prescribed medicines exempt from Texas sales and use tax?

Short answer: Yes. Dental devices that remained in a patient's mouth to replace a missing or deficient part were exempt prosthetic appliances, and drugs or medicines dispensed by a dentist or on a dentist's oral or written prescription were also exempt.

Apply this to your situation

This page answers the general question as of 1990. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1990
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

Dental prosthetic appliances were exempt from Texas sales and use tax. The letter defined the covered devices as those used by a dentist that remain in the patient's mouth to replace a missing or deficient part.

Drugs or medicines dispensed by a dentist, or supplied on the dentist's oral or written prescription, were also exempt. The Comptroller pointed to Rules 3.284 and 3.287 for the medical-product rules and exemption certificates.

Common questions

What dental devices qualified? Devices that remain in the patient's mouth to replace a missing or deficient part.

Did the medicine exemption require a written prescription? Not necessarily. The letter covered oral or written prescriptions and medicines dispensed by the dentist.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TX 78774

April 9, 1990

Dear *:

We received your letter questioning the taxability of products
sold to dentists. You enclosed a copy of a letter we sent you
on November 10, 1977, regarding products sold to dentists. This
letter is still current policy.

Dental prosthetic appliances are exempt from Texas tax. This
includes any device used by a dentist which will remain in the
patient's mouth to replace a missing or deficient part.

Drugs or medicines dispensed by a dentist or on the oral or
written prescription of a dentist are exempt from Texas sales and
use tax. Enclosed is a copy of Rule 3.284 relating to drugs,
medicines, and medical equipment. Also enclosed, is a copy of
Rule 3.287 relating to exemption certificates. A current
exemption certificate is attached to the rule.

This opinion is based on the facts presented. If there are
additional or different facts, the opinion may change.

If you have any questions you may call or write Tax
Correspondence. You may call toll free 1-800-252-5555, or our
regular number is 512/463-4600. My extension is 3-4658.

Sincerely,
Sherry Buckley
Tax Correspondence

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