Fluoride Varnish Exempt in Colorado

Wednesday, June 14th, 2017

Toothbrushes and cup of fluoride.

The Colorado Department of Revenue ruled that fluoride varnish was exempt when furnished by a licensed provider as part of a dental service.

The taxpayer provided fluoride varnish to a program that trained dental providers to teach children and pregnant women about proper dental care. The dental providers applied the varnish to patients' teeth as part of a dental service. The providers also sent children home with a kit containing toothbrushes and related items.

Colorado exempts prescription drugs and materials furnished by a licensed provider as part of providing professional services to a patient. Fluoride varnish is not classified as a drug, so the exemption for prescription drugs did not apply. However, because licensed dental providers administered the varnish and gave the kits to patients as part of a dental service, the varnish and kits were exempt as materials furnished by licensed providers as part of a professional service.


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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.

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