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Virginia Tax Commissioner Determines Sales Taxability of Dental Practice Operator’s Purchases of Prosthetic Devices

Aug. 9, 2022, 5:00 AM

The Virginia Tax Commissioner April 28 determined in a letter ruling the sales and use tax assessment against Taxpayer, the operator of a dental practice, shouldn’t be revised. The Department of Taxation assessed consumer use tax due to the purchase of prosthetic devices and implants. Taxpayer appealed, referring to a prior audit with the department where similar items were removed from the audit as exempt. The commissioner found: 1) durable medical equipment purchased in bulk and dispensed to individual patients wasn’t eligible for the exemption; 2) Taxpayer wasn’t a nonprofit hospital or nursing home; 3) Taxpayer failed to show that ...