103 KAR 26:080 - Dentists and dental laboratories
RELATES TO: KRS 139.010
NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(1) authorizes the Department of Revenue to promulgate administrative regulations for the administration and enforcement of Kentucky tax laws. This administrative regulation interprets the sales and use tax law as it applies to transactions involving dentists and dental laboratories.
Section
1. Dentists are consumers of the materials, supplies, dental
laboratory products, and other tangible personal property which they use in
performing their services. The tax, accordingly, shall apply to the sale of the
tangible personal property to the dentist.
Section 2. Dental laboratories are the
retailers of the plates, inlays, and any other products which they manufacture
for dentists or other consumers. Tax shall apply to their entire charges for
such products sold at retail regardless of whether the materials and services
are separately stated.
Section 3.
Repairers of a dental prosthesis shall be the consumers of the parts and
materials used in its repair. Repairers of a dental prosthesis shall pay sales
and use tax on the purchase of all parts and materials used in its repair.
Sales and use tax shall not be due on the charge by the repairer to its
customer for the dental prosthesis repair.
Notes
STATUTORY AUTHORITY: KRS 131.130
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