Document Detail


Taxable item or not.
MedLine Citation:
PMID:  8371877     Owner:  NLM     Status:  MEDLINE    
Abstract/OtherAbstract:
DSSNY has legally challenged the New York State Department of Taxation and Finance twice over the propriety of the department imposing sales tax on various dental purchases. In those cases, the court upheld the department's determination that "cavity-fillers," orthodontic retainers, positioners and habit-breaking appliances are taxable to dentists. However, the court agreed with the Dental Society that space maintainers are not subject to tax. The following is a brief tax guide for dentists that takes into account these two decisions.
Authors:
S Chase
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Publication Detail:
Type:  Journal Article    
Journal Detail:
Title:  The New York state dental journal     Volume:  59     ISSN:  0028-7571     ISO Abbreviation:  N Y State Dent J     Publication Date:    1993 Aug-Sep
Date Detail:
Created Date:  1993-10-14     Completed Date:  1993-10-14     Revised Date:  2004-11-17    
Medline Journal Info:
Nlm Unique ID:  0414634     Medline TA:  N Y State Dent J     Country:  UNITED STATES    
Other Details:
Languages:  eng     Pagination:  16-7     Citation Subset:  D; IM    
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MeSH Terms
Descriptor/Qualifier:
Dental Equipment / economics
Dental Materials / economics*
Dental Prosthesis / economics
Humans
New York
Taxes*
Chemical
Reg. No./Substance:
0/Dental Materials

From MEDLINE®/PubMed®, a database of the U.S. National Library of Medicine


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