Since this news brief first published, the MDA has written a more complete article in its Focus magazine.

• Read the full article online, as well as additional member questions.
• Watch Dr. Suchman's tax story here.
• Watch Dr. Sparks' tax story here.
• Watch a message from Vicki Wilbers, MDA Executive Director, here.

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.”

"The real victory is that a permanent change to the tax matrix protects every active dentist in the state," said Vicki Wilbers, Executive Director.

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 or click on the button below to go to the FAQ to download it. Download the template letter (this takes you to the FAQ, scroll to Taxes heading).