HRS §237-15
How dental and medical technicians are taxed
This section says that when a technician makes dentures, braces, or similar items for a dentist or doctor to use on a specific patient, the technician is taxed like a manufacturer selling to a retailer. This is different from the usual tax rate for professional services.
The statute, as written — Technicians
When technicians supply dentists or physicians with dentures, orthodontic devices, braces, and similar items which have been prepared by the technician in accordance with specifications furnished by the dentist or physician, and such items are to be used by the dentist or physician in the dentist's or physician's professional practice for a particular patient who is to pay the dentist or physician for the same as a part of the dentist's or physician's professional services, the technician shall be taxed as though the technician were a manufacturer selling a product to a licensed retailer, rather than at the rate of four per cent which is generally applied to professions and services.
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