Arizona – Exemption for Orthodontic Devices Enacted

SALT Report 2394 – The Arizona House of Representatives enacted legislation that provides an exemption for orthodontic devices that are dispensed by a licensed dental professional to a patient as part of the practice of dentistry. The exemption for orthodontic devices applies to state and municipal transaction privilege taxes and is retroactive to September 30, 2007.

For Further Information

Arizona State Legislature – House Bill 2259, Laws 2013