Sales of Mouth Guards Taxable in Missouri

Friday, July 22nd, 2016

 
 
A kid putting a mouth guard on before a game.
Share
Link
Missouri
Healthcare

In a letter ruling, the Missouri Department of Revenue determined that sales of both "boil and bite" athletic mouth guards and laminate mouth guards used by dentists are taxable.

The state exempts sales of prosthetic and orthopedic devices. The state defines a prosthetic device as "a device that replaces all or part of the function of a permanently inoperative or malfunctioning internal body organ and is medically required." The state defines an orthopedic device as a specific device "directly used for the purpose of supporting a weak or deformed body member or restricting or eliminating motion in a diseased or injured part of the body."

Neither type of mouth guard falls within the definitions of orthopedic or prosthetic devices. As a result, sales of mouth guards are taxable as sales of tangible personal property.

http://dor.mo.gov/rulings/show/7702


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Washington Announces Imported Goods Will Now Be Taxed

Thursday, March 21st, 2019 -The Washington Department of Revenue recently announced that effective March 14, 2019, a retail sales exemptio...

Marketplace Facilitators of Software Products to be...

Friday, March 15th, 2019 -The Commissioner of Taxation and Finance in New York released an advisory opinion that determined third partie...

Arkansas Rules on Taxability of Repairs and Labor Related...

Wednesday, March 13th, 2019 -The Arkansas Department of Finance and Administration recently released an administrative decision addressing ...

Studio Room Rental for Photography Sessions is Subject to...

Wednesday, March 6th, 2019 -The Missouri Department of Revenue (DOR) has released a letter ruling addressing the taxability of studio room...

Unprocessed Sand Not Taxable in Texas

Monday, March 4th, 2019 -The Texas Comptroller recently released a private letter ruling that found the mining and selling of unprocess...

California to Require Additional Registration and...

Friday, March 1st, 2019 -California recently released a special notice for out-of-state retailers who are required to register with the...