are dental clinic service exempt from service tax
(a) Taxability of dental and other health care services. Dentists and other health care providers are subject to the service and other activities B&O tax on their gross income from performing dental and other health care services.he exemption is not available if these products are produced or fabricated by a dentist or an employee of a dentist and are provided to patients in the course of delivering dental care services to the patients (as is the case in the example provided in subsection (3)(b)(i) of this rule). (c) Equipment and supplies used by dentists and other health care providers. Purchases of equipment and supplies used by dentists and other health care providers in performing dental or other health care services are purchases at retail and subject to retail sales tax unless specifically exempt by law.he exemption is not available if these products are produced or fabricated by a dentist or an employee of a dentist and are provided to patients in the course of delivering dental care services to the patients (as is the case in the example provided in subsection (3)(b)(i) of this rule). General Rule: Any basic health care service rendered to an individual by a health care professional that is specifically identified in Part II of Schedule V to the Excise Tax Act (the ETA) is exempt.Exception to General Rule: Any health care service provided by other therapists and health care workers is taxable.Exemption to Exception: Certain services provided by the health care professional or health care worker may be exempt when provided to an individual in an exempt health care setting.xemption to Exception: Certain services provided by the health care professional or health care worker may be exempt when provided to an individual in an exempt health care setting. A person may make a purchase of a guide, hearing, or service dog, or products and services necessary for the dog's care, exempt from tax if the person: 1  has a disability, 2  is making purchases on behalf of a person with a disability, or.3  has a dependent with a disability.n addition, the following products and services may be sold exempt from sales tax: 1  veterinarian services (Note: veterinarian services are exempt for all animals). 2  prescription and nonprescription drugs and pharmaceuticals used to care for the dog. The Canada Revenue Agency (CRA) has attempted to clarify which health care professionals it considers to be engaged in exempt activities and which health care professionals it considers to be engaged in taxable activities for goods and services tax (GST) or harmonized sales tax (HST) purposes.xemption to Exception: Certain services provided by the health care professional or health care worker may be exempt when provided to an individual in an exempt health care setting. The CRA's position is: General Rule: Any basic health care service rendered to an individual by a health care professional that is specifically identified in Part II of Schedule V to the Excise Tax Act are exempt.In other words, you find the category of health care service or health care professional in that Schedule by name or description.ccording to the CRA, the following services by the following provincially regulated (licensed or otherwise certified) health care professionals rendered to individuals/patients are specifically identified in Part II of Schedule V to the Excise Tax Act are as a general rule exempt: 1  physicians, 2  dentists and orthodontists, 3  registered nurses, ... 4  opto (b) Sales of tangible personal property apart from dental and other health care services. A dentist or other health care provider may make sales of tangible personal property such as drugs, medicines, and bandages as a convenience to a buyer apart from any health care services provided to the buyer.he exemption is not available if these products are produced or fabricated by a dentist or an employee of a dentist and are provided to patients in the course of delivering dental care services to the patients (as is the case in the example provided in subsection (3)(b)(i) of this rule). In addition, the dentist or other health care provider must collect and remit retail sales tax, unless the sale is specifically exempt by law. See WAC 458-20-18801 for detailed information regarding retail sales tax exemptions available for sales of items commonly associated with health care services.he exemption is not available if these products are produced or fabricated by a dentist or an employee of a dentist and are provided to patients in the course of delivering dental care services to the patients (as is the case in the example provided in subsection (3)(b)(i) of this rule). Exception to General Rule: Any health care service provided by other therapists and health care workers are TAXABLE. If you cannot find a category of health care professional or health care worker in Part I of Schedule V to the Excise Tax Act, their service re likely taxable.ccording to the CRA, the following services by the following provincially regulated (licensed or otherwise certified) health care professionals rendered to individuals/patients are specifically identified in Part II of Schedule V to the Excise Tax Act are as a general rule exempt: 1  physicians, 2  dentists and orthodontists, 3  registered nurses, ... 4  opto The exemption is not available if these products are produced or fabricated by a dentist or an employee of a dentist and are provided to patients in the course of delivering dental care services to the patients (as is the case in the example provided in subsection (3)(b)(i) of this rule).he exemption is not available if these products are produced or fabricated by a dentist or an employee of a dentist and are provided to patients in the course of delivering dental care services to the patients (as is the case in the example provided in subsection (3)(b)(i) of this rule).
No