Because of MDA advocacy, one dentist avoided a tax consequence and another recovered a five-figure refund from the Missouri Department of Revenue. But the real victory? A permanent change to the tax matrix that protects every active dentist in the state.

In mid-July the MDA was informed that the Missouri Department of Revenue (DOR) was making updates to the tax matrices which would reflect the following items are tax exempt when sold by a dentist or orthodontist and when purchased by a dentist or orthodontist:

• Wires, retainers, dental straighteners and aligners
• Custom fitted trays designed for the delivery of prescribed medication
• Prescribed mouth guards
• Occlusal splints

We are grateful for the positive interaction with the DOR and their responsiveness to our concerns. These commonsense results come after more than a year of advocacy on behalf of dentists, including several meetings with DOR and advisement from the MDA lobby and legal teams.  

“The MDA’s work with DOR has advanced the matrices to modern dentistry and removed the confusion that existed on what different procedures entail,” said Dr. Jon Copeland, MDA past president who attended the meetings to ensure the clinical aspects were presented for understanding by DOR. “These improvements allow for practices and supply companies to have a clear and consistent document to reference when determining taxable implications.”

View the updated matrices here:

• Dentists & Orthodontists
• Dental Supply Companies

The MDA created a letter template for practices to download, edit and send to inform dental companies you purchase from of this change so it may be accurately reflected on future purchases of the affected items. It was sent to members in an email; if you did not receive and wish to have a copy, contact the MDA.