Arkansas – Exemption for Dental Appliances

SALT Report 2407 – The Arkansas General Assembly passed a Bill that provides a sales and use tax exemption for dental appliances sold to, or by, a dentist, orthodontist, oral surgeon, maxillofacial surgeon, or endodontist.

The Bill defines “dental appliances” as a dental device that is made for a specific patient, such as a dental implant, orthodontic appliance, retainer, crown, bridge, or denture.

The provisions in this Bill are effective July 1, 2014.

For Further Information

Arkansas General Assembly – Senate Bill 853, Laws 2013