Use tax is a tax imposed on the use, storage, or consumption of goods purchased from out-of-state vendors. In most cases, use tax is owed when the seller does not collect sales tax at the time of purchase. Use tax rates vary by state, but they are typically the same as the state's sales tax rate.
Dentists are required to pay use tax on any taxable items that they purchase for use in their business. This includes items such as equipment, supplies, and furniture. Dentists can pay use tax by filing a return with their state's department of revenue. In some states, dentists may be able to use a simplified method to calculate their use tax liability.
