Sales tax is a tax imposed on the sale of goods and services. In California, sales tax is administered by the California Department of Tax and Fee Administration (CDTFA). Generally, businesses with a physical presence in California or that deliver goods or services into California are required to collect and file sales tax. However, certain types of businesses are exempt from sales tax, including dental services.
Dental services are considered to be healthcare services, which are exempt from sales tax in California. This means that dentists are not required to collect or file sales tax on the services they provide. This includes all types of dental services, such as cleanings, fillings, crowns, and root canals.
