What is the medical expertise of the BOE's legal staff? In an appeal before the board, the staff ruled that certain products used in dentistry are not medicines, and thus are subject to the sales tax. The board agreed with staff on a 4-1 vote (Michelle Steel voted "no").
At issue in the Appeal of Ultradent Products Inc. was whether products were medicines or prosthetic devices. The primary discussion related to Ultra Dent Plus and Ultra Seal XT. Micha Barach, vice president of Ultradent Products, said the sole purpose of these products is to prevent pain. He also said Ultra Seal XT prevents disease, and is not a prosthetic device.
BOE attorney Cary Huxsoll said the products are prosthetic, as they are substitutes for enamel. Mr. Barach said the product does not replace tooth enamel. The two sealants do not have any function in replacing a tooth, he added.
Cal-Taxletter, May 29, 2009
© 2009 California Taxpayers'
Association.
All Rights Reserved.