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.

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.

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