The Missouri Department of Revenue ("Department") recently determined that sales of removable dental straighteners and aligners are taxable. A dental supply distributor produced and sold removable straighteners and aligners based on traditional or digital impressions of patients' teeth provided by dentists. The distributor contacted the Department to find out if sales of the items were taxable.
Missouri taxes sales of tangible personal property unless an exemption applies. Missouri provides exemptions for certain types of medical equipment, including durable medical equipment (DME), prosthetic devices, and orthopedic devices. However, the Department determined that the straighteners and aligners did not qualify under any of the medical equipment exemptions. As a result, sales of the items were taxable.