On The Road AgainBy Thomas C. Harrison, DDS, TDA President, 2006–2007

The dog days of summer are here and since my last column, I’ve put a few more miles on the 350-Z and enjoyed an uplifting flight to Chicago tothe American Dental Association (ADA) headquarters. It is indeed a privilege to serve you as president of the third largest state (constituent)dental society in the United States. I have never been so proud of our organization than when I participated in the Texas Dental Association

(TDA) Council and Committee Training on Friday, June 23 in Austin. The attendance was outstanding, with 70 people representing all eight TDAcouncils and five standing committees.

The agenda was well planned to maximize our time and to cover a lot of territory. The success of the event was perhaps best expressed by Dr. PamMoore from Richardson. At the conclusion of the program, she came up to me and said “I now have a better understanding of the big picture of theworkings of the Texas Dental Association. I am able to see how all the pieces of the puzzle fit together.” Hats are off to Mary Kay Linn and thededicated staff and to the leaders of TDA who took the time to come to Austin for this important event. TDA 2009, our strategic plan, is the roadmapthat guides the way for the TDA, and the plan’s value was never so evident as on that day. I wish everybody could have been there.

I attended the meetings of the TDA Committee on Access, Medicaid, and CHIP, chaired by Dr. Paul Kennedy, on Friday, July 14, and the TDA Council on Dental Education,Trade, and Ancillaries, chaired by Dr. Glenn Walters, on Saturday, July 15. I can’t adequately describe here all the hard work being done for the TDA by these two groups. I encourageyou to go to the TDA website for updates on their projects.

In closing, our TDA president-elect Dr. David May from Abilene and I will attend the ADA Issues Conference in Chicago on Friday, July 21. We will hear the latest update on theDental Health Aid Therapists (DHATs) in Alaska and the ADA’s workforce model. We will sit alongside other presidents and presidents-elect from across the country. I believe there isvalue in hearing the points of view of the leaders of the constituent dental societies and the ADA does a good job in setting the agenda for discussion. Of course, it will be good to comeback home to Texas.

With that thought in mind and until next month, I’ll be on the road again and hoping we cross paths along the way! ★

A publication of the Texas Dental Association

July 2006 • Volume 7, Issue 7www.tda.orgTDA

T o d a y

By Stefanie Clegg, Web Manager

The Texas Dental Association is in the process of integrating the existing TDA website(www.tda.org) into a new “TDA Express” Internet portal.

What is a Portal?A web portal provides a starting point, a gateway, or portal, to a variety of resources on the Internet.

It offers a single sign-on point, provides personalized capabilities to visitors, and acts as a one-stop shopto provide users with everything they need in one central location.

Examples of portals include Yahoo!, MSN and AOL. While these portals are configured to be asgeneral as possible to try to attract millions of users, the TDA Express portal will provide contenttailored for its 7500+ members.

Benefits of a Portal• Permits users to “Make TDA Express your Homepage”• Allows users to customize the look and feel of the site• Increases sense of belonging to the TDA• Promotes website use and encourages return visitors• Reduces repetitive, manual content searching and navigation

How Does it Work?TDA Express will not replace TDA’s current website. It will simply be an enhancement of the

existing TDA website. All content and features currently available on www.tda.org will be integrated intothe new TDA Express portal.

The TDA Express portal will allow users to customize their homepages to show only the contentthey’re interested in. Every user who logs into the portal will have a different view of the system and itscontent. Members can choose from existing links or add their own.

Members can add their own links with One-Click customization. One-Click allows you to add abutton to your Links toolbar. Wherever you are on the Internet, if you find a link that you want to add toyour personal page links, simply click the “Quick Click” or “Manage Links” button in your toolbar.

How Will it Look?TDA Express will be divided up into sections.

• Left-hand margin: List of TDA and affiliate websites. Each has a drop-down menu with the current nav buttons.

• Search boxes: MedLine, Google, Dictionary, and Answers. • Top-middle section: Highlights important information and/or upcoming events.• Middle section (Portlets): Content divided into five sections.

1. Dental: Links related to the profession and dental office needs.2. News & Publications: Business and personal news, magazines, television, and Internet links.3. Finance: Banking and finance related links, including investment, retirement, and bankruptcy.4. Personal: Links to travel, weather, people, sports, and other leisure interests.5. Tools: Variety of helpful links such as office and tech tools, research, demographic, and people

searches. ★

Need + Fate + Generosity =Success

Dr. David Nichols, an organizer of medical/dental mission tripsthrough Tejas Missions in Tyler, was on just such a trip toBelize when he met a young man with a need. Jeffrey Alvarez

had suffered a severe injury in an SUV accident in February 2003. Theinjury became acutely infected, leaving doctors no choice but to removethe dead tissue — including portions of his skull. Multiple reconstructivesurgeries were unsuccessful, which resulted in a severely disfigured cranialregion with only soft tissue grafts covering a portion of his brain. Mr.Alvarez had suffered for years and hid his deformity beneath hats andbandanas. After learning about the case, Dr. Nichols told Mr. Alvarez thathe would try to find someone who would take his case.

Back home in a new, local camera shop, Dr. Nichols is talking tosomeone about mission work and his recent trip to Belize. Anothercustomer in the camera shop overhears the conversation and introduceshimself. He is Dr. Jason J. Terres, a new oral and maxillofacial surgeonat the Tyler Oral and Facial Surgery Center specializing in facialreconstruction due to traumatic injury congenital/developmentaldeformities. He recently moved to Tyler from San Antonio, where hewas a clinical associate professor for the University of Texas HealthScience Center in San Antonio and a resident advisor for the U.S.Military Army residency programs.

The rest is history. Dr. Terres agreed to take the case, with a goalto improve Alvarez’s cosmetic appearance and help him to psychologi-cally and socially reintegrate into his native country. Through TejasMissions, Dr. Nichols tackled arrangements related to a visa for Mr.Alvarez, travel to the United States, accommodations, and additionalmedical care.

The initial consultation in February 2006, revealed a very complexinjury because Mr. Alvarez not only had a soft tissue defect, but also hada cranial bone defect. A tissue expansion surgery was performed onFebruary 28, followed by the final 6-hour surgery on April 20 toreshape Mr. Alvarez’s cranial defect using a synthetic, boney materialthat added dimension to his skull. In May this year, Mr. Jeffrey Alvarezwas reunited with his wife and 3-year-old daughter in Belize.

Many doctors, medical professionals, and facilities helped Dr.Terres ensure success, including Tejas Missions; Drs. James Holton andMark Saigusa (Dr. Terres’ partners); Dr. Mark Renfro, neurosurgeon;Dr. Kurt Reuland, neuroradiologist; Buddy Kerr, CRNA; East TexasMedical Center; and Dr. Tom Sikes of Osteomed, a small bonereconstruction and trauma surgical devices representative.

This article was compiled with information from Dr. David Nichols, andan article by Veronica Marrero in BScene magazine. ★

AAccess to Care

July 2006 / TDA Today / 2

CHIP Dental Services FAQs

Delta Dental Insurance Company has contracted with the Texas Health andHuman Services Commission to administer the Texas Children’s HealthInsurance Program’s (CHIP) dental program. Here are answers to some

frequently asked questions about program benefits, enrollee eligibility, and claimssubmission. If you have additional questions, contact Delta Dental’s Provider ServicesDepartment at (866) 561-5891.

Q. How can a dental office confirm enrollee eligibility in the CHIP dental program?

A. Each CHIP member has an enrollee ID card that includes the enrollee’s name andenrollee ID number. A dental office can confirm an enrollee’s eligibility by calling theDelta Dental customer service department at (866) 561-5891. Offices can confirmeligibility information, including an enrollee’s tier level (see answer explaining “tier”structure below) and remaining annual maximum by accessing our automated informationline. Customer service representatives are also available Monday through Friday from 8a.m. to 7 p.m. central time.

The Texas ACCESS Alliance (TAA) is the Administrative Services Contractorresponsible for performing CHIP member eligibility and enrollment functions. TAAprovides the Dental Contractor (Delta Dental) new member information and changeinformation applicable to active members. The eligibility information provided by DeltaDental to contracting offices reflects the eligibility information as Delta Dental hasreceived it from the TAA. Delta Dental does not perform enrollment functions ordetermine member eligibility.

Q. What benefits are covered under the CHIP dental program? A. Benefits of the Texas CHIP Dental Services as developed by the State of Texasinclude diagnostic and preventive care as well as therapeutic services such as fillings,laboratory processed crowns, root canals, and extractions.

Q. Are dental benefits subject to an annual maximum? A. Yes. The State of Texas designed the CHIP Dental program to include annualmaximums for preventive and therapeutic benefits. Preventive benefits have a $175maximum for a 12-month period. The annual maximum for therapeutic services isadministered in a three-tiered progressive approach based upon the number of years theenrollee has been in the dental program, and the date in which the enrollee becomeseligible. The three tiers are:

• Tier I: Preventive services plus up to $200 of therapeutic services; • Tier II: Preventive services plus up to $300 of therapeutic services; and • Tier III: Preventive services plus up to $400 of therapeutic services.

Dental offices can contact Delta Dental’s customer service department at (866) 561-5891 to verify an enrollee’s tier level. Initially, CHIP enrollees are eligible for either Tier Ior Tier II. The enrollee’s annual maximum and change in tier level depend on the datethe enrollee became eligible; therefore, an enrollee’s tier level may change within the firstyear of the dental program.

Q. What if the enrollee’s annual maximum is exceeded or he chooses to have optional or non-covered services?

A. Preventive or therapeutic services provided after the enrollee has exhausted theapplicable annual maximum may be charged directly to the enrollee. Once the annualmaximum is exhausted, a dental office may bill the member at their customary fee; or ifthe offices is contracted with Delta Dental Insurance Company (DDIC), at the office’sapproved DDIC fee schedule.

To assure that CHIP members are aware of their financial obligations, a contractingdental office is required to obtain a signed financial agreement prior to providing optionalor non-covered benefits. Contracting dental offices may use any form for this purpose aslong as it specifically includes the fees associated with the optional or non-covered service.

Q. Do any covered CHIP dental benefits require prior authorization? A. No. Prior authorization is not required when providing any covered dental benefit.

Q. Do any covered CHIP dental benefits require x-rays or documentation? A. X-rays are not required except when submitting a claim for laboratory-processedcrowns (procedures D2710-D2791) and surgical extractions (D7210 and D7220-D7240).Documentation should be submitted when billing for procedure D0140 that indicates thespecific problem necessitating the visit.

Q. Can a CHIP member have other dental coverage? A. To qualify for CHIP, a child must be under age 19, a Texas resident, and a U.S.citizen or legal permanent resident. The CHIP is designed for children whose familyincome exceeds the minimum needed to qualify for Medicaid, but is not sufficient to gainaccess to private health insurance. Children cannot be covered by CHIP and othermedical health insurance at the same time; however a child may have other dentalcoverage. CHIP dental benefits are secondary to any other dental coverage.

Q. What claim forms should dental offices submit for CHIP enrollees? A. An office can use any ADA-accepted claim form. Delta Dental also provides CHIPdental claim forms free of charge. Forms may be ordered by contacting Delta Dental’sProvider Service Department at (866) 561-5891 or by submitting an order form, which isavailable on the Delta Dental website at http://www.deltadentalca.org/tchip.

Q. Is treating provider information required? A. The Texas Health and Human Services Commission requires treating providerinformation for each service provided to a CHIP member. Therefore if there is more thanone dentist at a service office billing under a single dentist’s billing provider number,please enter the treating provider number (the dentist’s license number preceded by a“D”) of the dentist who performed the service. The treating provider number should beentered on each claim line for a service performed by a dentist. Services such as x-rays orprophylaxis should have the provider number of the dentist who prescribed or supervisedthe service. All treating providers in an office must be enrolled with Delta Dental toprovide services to Texas CHIP members.

Q. How long does it take to process CHIP dental claims? A. Delta Dental’s contract with the Health and Human Services Commission requiresthat claims be processed within 30 days. Delta Dental’s internal standard is to process allclaims within 25 days; average claim processing times are within 2 weeks, but may varydepending on claim volume.

Q. May a dental office submit claims electronically? A. Yes. Electronic claims submission will be available in August 2006. Contractingdental offices interested in submitting claims electronically or who wish to verifyeligibility using standard transactions should contact the Delta Dental Provider ServicesDepartment at (866) 561-5891 to obtain a copy of Delta Dental’s Electronic DocumentInterchange (EDI) Companion Guide. Delta Dental’s IT department will work with thedental office to set up electronic claims submission capability.

Q. Where may a dental office find more information about processing policies? A. A copy of the contracting dental provider manual is on the Delta Dental website athttp://www.deltadentalca.org/tchip.

Q. How does a dental office obtain a provider manual? A. Contracting dental providers will receive a CD of the provider manual as part oftheir welcome packet. The manual is available in hard copy and also is posted on theDelta Dental website at http://www.deltadentalca.org/tchip.

Q. How should dental offices and enrollees contact Delta Dental’s customer service department?

A. For information about the CHIP dental program, call Delta Dental’s customerservice department at (866) 561-5891. Note: Customer service for the CHIP program ishandled by a special team of representatives in Delta Dental’s State GovernmentPrograms division at this toll-free number. Customer service questions for all other DeltaDental enrollees should be directed to Delta Dental’s main customer service number at(800) 893-3582.

Callers to Delta Dental’s customer service center have the option of either speakingwith a representative or obtaining information through an easy-to-use automatedinformation line. The automated information line is available Monday through Fridayfrom 7 a.m. to 9 p.m. central time, and on Saturdays from 10 a.m. to 2 p.m. central time.Information available through the automated system includes:

• enrollee eligibility information; • claims status; • remaining annual maximum amount and enrollee history; • contracting dental provider financial information and check status; • Delta Dental’s mailing address for document submission and other

correspondence; and • reporting of waste, fraud, and abuse.

Customer service representatives are available Monday through Friday from 8:00a.m. to 7:00 p.m. central time.

Q. What if a dental office requires language assistance when contacting or treating CHIP members?

A. Delta Dental will provide translation services at any time using AT&T language line,which provides services in over 150 languages. This service is provided free of charge tocontracting dentists and CHIP members. If necessary, Delta will also arrange for face-to-face interpreting services to be provided in a dental office. For more informationregarding these services, contact Delta Dental’s Provider Service Department at (866)561-5891.

Q. Does Delta Dental offer in-office training? A. Contracting dental providers can request in-office staff training on the CHIP dentalprogram by calling Delta Dental’s Provider Service Department at (866) 561-5891.

Q. Will Delta Dental conduct additional Provider training seminars? A. During the month of August 2006, Delta Dental will conduct provider trainingseminars in Austin, Dallas, Fort Worth, Houston, and San Antonio. For more informationon these seminars, contact Delta Dental’s Provider Service Department at (866) 561-5891or visit the Delta Dental website at http://www.deltadentalca.org/tchip. ★

Your Home Town?Check the List.

The best aid to our promotion of DirectReimbursement comes from Texas Dental Association(TDA) member dentists. Dentists don’t have to “sell”

Direct Reimbursement to their friends and patients in order tomake an impact. To a decision-maker at an interestedcompany, simply hearing that you support DirectReimbursement can make all the difference.

The American Dental Association’s (ADA) national DirectReimbursement advertising campaign generates inquiries fromTexas employers. We then contact these companies to provideinformation and encourage them to consider DirectReimbursement, a simple, doctor/patient managed groupdental benefit plan.

Please check the list here to see if you have a patient orfriend who is involved in the company’s management. If youdo, let them know you support freedom-of-choice dentalplans, and call us.

You noticed this article, but if you missed last month’s,check out the employer names listed on page 3 of your June2006 TDA Today. We could still use help with several of thoseemployers, too. If you know someone at any of theseemployers, please contact David Baker, General Manager,Freedom-of-Choice Dental Plans, a wholly owned affiliate ofthe TDA, at david@tda.org, or (800) 980-2230. ★

Dallas: HBK Investments

Grand Prairie:Print Pack, Inc.

Waco:Profiles International

Center:Grace Manor

Beaumont:Quality Care Service

Granbury:Lanny Aiken Insurance

San Antonio:National Benefit Plans

July 2006 / TDA Today / 3

SIGN-UP FOR TMOM ROUND ROCK atwww.tdhsmiles.org/tmom

The next event is in Round Rock on Friday and Saturday, November 10and 11, 2006, with the goal of treating 1,200 patients. Please register today!

Since 2001, eleven TMOM events across Texas have helped over 8,000patients at an estimated value of $2.8 million. For more information, please e-mail Andrew Robertson (andrew@tda.org) or visit www.tdhsmiles.org/tmom.

CHILDREN NOW ELIGIBLE FOR TEXAS DONATED DENTALSERVICES (TXDDS)

TXDDS has expanded patient eligibility criteria! TXDDS provides free,comprehensive dental care to applicants who have no other means of obtainingneeded dental care, have no dental insurance, are ineligible for state dentalhealth programs, and meet at least one of the criteria below:

• individuals who are 55 years or older; • individuals who have a permanent, debilitating disability; or • children 8 to 18 years of age.

If you are interested in learning more about the TXDDS program, to signup to become a TXDDS volunteer, or to change your current volunteer profileto include children, please e-mail Judith Gonzalez at judith@tda.org.

TDA’S ALLIANCE GOLF TOURNAMENT TO BENEFIT TMOM Attendees, spouses, and guests of the 2006 Alliance of the Texas Dental

Association (ATDA) Fall Board Meeting are invited to participate in a “BestBall” Golf Scramble to benefit Texas Mission of Mercy (TMOM).Thetournament is Wednesday, September 13, 2006, at the Doral Tesoro Resort& Hotel in Fort Worth.

The entry fee is $80 per person and includes green and cart fees. Holesponsorships are available for $100. For further details, please contact Karen(Mrs. David) Cox at (817) 599-7744, or visit www.tdasf.org.

CAPITAL AREADENTAL SOCIETYDONATESGENEROUSLY TOTDASF

TDASF boardmembers welcomedCapital Area DentalSociety president Dr.Barry Rouch andtreasurer Dr. StanLaCroix, as theypresented a check for$6,100 to support themission of TDASF — “to educate the public and profession about oralhealth, enhance the publicimage of dentistry, and improve access to dental care for the citizens of Texas.”TDASF expresses its sincere gratitude to the Capital Area Dental Society. ★

What’s New at the TDASF?

From left: Capital Area Dental Society president Dr. BarryF. Rouch and treasurer Dr. Stan A. LaCroix present acheck to TDASF trustee Dr. Beverly B. Zinser andchairman Dr. Richard M. Smith.

Report from 2006TDA Annual Session / TEXAS Meeting

By Dr. James H. Reisman, Chair, TDA Council onAnnual Session

I am happy to report that the 2006 Texas DentalAssociation (TDA) Annual Session held in SanAntonio on May 12–14, 2006, was a huge

success. With over 13,000 attendees and 330exhibiting organizations (66 new companies), thisyear’s TEXAS Meeting was a record-setting eventboth in terms of program quality and attendance.

Over 100 clinicians participated in this premiereducational event, offering state-of-the-art, hands-onworkshops, as well as informative lecture sessions ona large variety of subjects. There were 35 newspeakers at the 2006 program and a dozen cliniciansnew to the dental education arena — all providing anopportunity for attendees to hear new and freshinformation.

The goal of your TDA Council on AnnualSession was to offer a wide variety of coursesappropriate for the many educational pursuitsrepresented among professionals in the dental team.An exit survey completed by over 400 meetingattendees confirmed the meeting’s successfuloutcome.

With the added incentive of a daily cash prizedrawing and a happy hour at the end of the day,the exhibit hall had a capacity crowd visiting the464 booths to learn about the latest in productsand services available to the dental community.Many of these exhibitors also support the TEXASMeeting through sponsorships of educationalprograms, program materials, social events,promotional activities, and on-site associationactivities. Thank you to all sponsors and especiallyour Diamond Level Sponsors: AlignTechnologies/Invisalign, Brasseler USA, and TDAFinancial Services, Inc.

With more people taking advantage of on-lineregistration, the lines for on-site registration weresmall and handled very efficiently. Verification forcompletion of educational coursework went verysmoothly with more computer monitors availablethis year. Your continuing education verification isalso available this year through the TDA website atwww.texasmeeting.com.

The Internet Café in the registration area,staffed by the TDA Department of Communi-cations, offered attendees an opportunity to checke-mail, print travel documents, purchase photostaken during the TEXAS Meeting, and learn moreabout the information, services, and resourcesavailable via the TDA website at www.tda.org.

Your Council on Annual Session, along withour terrific TDA staff, worked long and hard tomake your TDA Annual Session a meaningful andmemorable experience. We pledge to continue ourcommitment to making this meeting one of thebest in the nation and a valuable benefit of yourmembership in the Texas Dental Association. ★

Dental IME Work Group Tackles Nursing Home Fee Schedule

As a result of legislation enacted last year, a dental IME work group comprised of dentists, nursing home administrators, and advocates for nursing home residents has beenworking with state health and human service officials to develop a fee schedule for dental care provided to residents of nursing homes and other long-term care facilities.“IME” is short for “incurred medical expenses,” which is the term for the cost of medical, dental, and other health-related care provided to long-term care facility residents

who are unable to pay for their care on a fee-for-service basis. The fee schedule, which is required by SB 1188 (79th Legislature, Regular Session, 2005), is intended to improve accessto oral health care for facility residents and to combat fraud allegedly associated with that care.

Four Texas dentists — all of whom are Texas Dental Association (TDA) members — serve on the work group, which was appointed by state Health and Human ServicesCommissioner Albert Hawkins. The dentists are: Dr. Craig Armstrong of Houston, a former president of the Greater Houston Dental Society and current chair of TDA’s Council onDental Care Programs; Dr. Farnam Farzam of Houston, chair of the Greater Houston Dental Society’s Nursing Home Committee; Dr. June Sadowsky of Houston, a formerpresident of the San Antonio District Dental Society; and Dr. Linda Altenhoff of Austin, director of the Division of Oral Health at the Texas Department of State Health Services.The work group also includes two nursing home administrators and two advocates for long-term care facility residents.

The work group held two meetings in Austin on April 7 and April 28, 2006. Representatives of TDA and the Texas Association of Long Term Care Facility Dentistry attendedboth meetings. The Health and Human Services Commission (HHSC) staff initially proposed adoption of a fee schedule based on the American Dental Association’s (ADA) annualsurvey of dental fees. Under the HHSC staff proposal, the maximum fee for a dental service provided to a long-term care facility resident using IME funds would be 80 percent of thefee listed on the ADA Fee Survey.

Since the ADA Fee Survey only reflects the cost of providing care in a dental office and doesn’t account for the additional expenses (travel time, fuel costs, etc.) or difficulties thatdentists encounter when treating patients in long-term care facilities, the dentists on the work group have submitted an alternative proposal. Their proposal calls for setting maximumfees based on 95 percent of the fees listed in the National Dental Advisory Service’s “Comprehensive Fee Report.” The issue was still being considered when this article went to press.

For more information, please contact Jay Bond at the TDA central office in Austin. ★

Exhibit Hall Grand Opening: From Left:Drs. Karen Frazer, Ty Pendergrass, JimReisman, Rick Black (TDA president, 2005-2006), Andy Doerfler, and Jim Foster officiallyopen the TEXAS Meeting exhibit hall.

Latest Products and Services: Theexhibit hall featured 464 booths for dentists andtheir staffs to learn about the latest in productsand services available to the dental community.

Informative Lectures: Warren B. Karp,PhD, DMD, discusses the relationship of dietand nutrition to the prevention and treatment ofchronic diseases.

Hands-On Workshops: This course is fordental assistants addressing accurate alginateimpression taking and product selection ofmaterials.

Online CE Verification:Participants verify completion of educationalcoursework onsite and online.

Q and A: Sales Tax on Dental ProductsQ: In addition to providing dental treatment to my patients, I would like to offer a variety of dental care products for sale in mydental office. These products might include toothpaste, fluoride rinse, and whitening gel, as well as regular and electronictoothbrushes. If I sell these items, do I have to charge sales tax?

A: That’s a good question. We contacted the state Comptroller of Public Accounts for an answer. Here’s what we learned: A dentist is considered to be the end user of — and owes tax on— non-exempt tangible personal property used to provide dental

service. The dentist is not considered a reseller of any taxable items, even if the items are transferred or sold to the customer andcharges for the items are separately stated on the customer’s bill.

Tax Code Section 151.313 provides a sales and use tax exemption for over-the-counter drugs or medicines. Comptroller Rule3.284(a)(6) defines an over-the-counter “drug or medicine” as a product that: • is intended for use in the diagnosis, cure, mitigation, treatment or prevention of disease, illness, injury or pain; • is applied to the human body or is a product that a human ingests or inhales; • is not an appliance or device; • is not food; or the product is labeled or required to be labeled with a “Drug Facts” panel in accordance with regulations of the

federal Food and Drug Administration. In other words, an over-the-counter drug or medicine exempt from Texas sales or use tax is not required to be labeled with a drug

facts panel. But, if a product is not labeled as such, the product must meet the other conditions set out in state law. When a product has an ingredient that is proven to mitigate pain or treat, cure, or prevent disease (such as fluoride toothpaste), there

is no need for the seller to produce an exemption certificate todocument that the product will be used in an exempt manner.

In addition, dental appliances, including implants, denturesand splints, also are exempt from Texas sales tax. ComptrollerRule 3.284 defines “dental device” as an artificial replacement ofone or more teeth or a dental appliance worn on the teeth tocorrect irregularities of growth or position. The term “dentaldevice” does not include toothbrushes, toothpaste, dental floss,mouth mirrors, or other devices used to prevent cavities or plaquebuild-up or removal. Rule 3.284(d)(1) provides that sales or usetax is not due on the sale of medical equipment meeting thedefinition of a dental device. Sales tax also is not due onreplacement parts designed specifically for such devices andappliances. A prescription is not required.

Based on the above provisions, the comptroller’s staffaddressed the taxability of a variety of specific products listedbelow. They recommend that items designated as taxable shouldbe purchased tax-paid (or accrued and reported as a taxablepurchase) by the dental office.

The comptroller’s staff stressed that the accompanying chartis based on the particular information presented. Otherinformation, though similar, may provide a different result. Formore information, see the Comptroller’s Publication 94-155, SalesTax Exemption for Over-the-Counter Drugs and Medicines, athttp:/www.window.state.tx.us/taxinfo/taxpubs/tx94_155.html.

Access the comptroller’s rules and other information athttp://www.window.state.tx.us/taxinfo/sales/. Click on “Rules” tosee Rule 3.284. ★

TDAT o d a y

July 2006 • Volume 7, Issue 7 • www.tda.org

Contact the TDA Board: ✽ HARRISON: (281) 492-6064, tharrison@tda.org ✽ MAY: (325) 677-5316, dmay@tda.org ✽ BLACK: (915) 592-5853, rblack@tda.org ✽ COLLINS: (281) 983-5677, rcollins@tda.org ✽ PHILIPS: (361) 992-9871, fphilips@tda.org ✽ COX: (817) 596-7782, dcox@tda.org ✽ BARRINGTON: (972) 923-0374, jbarrington@tda.org ✽ BOGAN: (713) 467-3458, dougbogan@tda.org ✽ CAZARES: (956) 686-5000, cazaresdds@tda.org ✽ MCENTIRE: (806) 359-1644, wmcentire@tda.org ✽ ONEACRE: (972) 394-2114, loneacre@tda.org ✽ LYMAN: (830) 612-2229, rlyman@tda.org ✽ PEPPARD: (512) 835-9557, mpeppard@tda.org ✽ WALTON: (325) 893-5875,wwalton@tda.org ✽ REA: (903) 236-7023, drea@tda.org ✽ COLEMAN: (210) 656-3301, jcoleman@tda.org ✽ HALL: (325) 698-7560, ghall@tda.org ✽ STUART: (972) 686-8828, mstuart@tda.org ✽ ANDERSON: (806) 792-5111,canderson@tda.org ✽ LINN: (512) 443-3675, marykay@tda.org ✽ BINGHAM: (512) 495-6000, bbingham@mcginnislaw.com

This recurring section is designed to help TDA members keep upwith important Texas State Board of Dental Examiners (TSBDE)rules, other regulations, and state law affecting their practices.

News You Can UseOriginal in folder:

NYCU 07 06 outlines cymk.eps

July 2006 • Volume 7 Issue 7www.tda.org

Editorial Staff: Christopher F. Anderson, D.D.S., M.S.D., Editor

Edwina J. Shires, Managing EditorPaul H. Schlesinger, Communications Coordinator

Stefanie Clegg, Website ManagerBarbara S. Donovan, Art Director

BOARD OF DIRECTORS TEXAS DENTAL ASSOCIATION

President THOMAS C. HARRISON, D.D.S.; President-elect A. DAVIDMAY, JR., D.D.S.; Past President RICHARD C. BLACK, D.D.S.; VicePresident, Southeast R. RONALD COLLINS, D.D.S.; Vice President,

Southwest FREDERICK T. PHILIPS, JR., D.D.S.; Vice President, NorthwestDAVID R. COX, D.D.S.; Vice President, Northeast JENNIFER J.

BARRINGTON, D.D.S.; Senior Director, Southeast DOUGLAS W.BOGAN, D.D.S.; Senior Director, Southwest JOSE L. CAZARES, JR.,

D.D.S.; Senior Director, Northwest V. WAYNE MCENTIRE, D.D.S.; SeniorDirector, Northeast LEE P. ONEACRE, D.D.S.; Director, Southeast R.

MARK PEPPARD, D.D.S.; Director, Southwest RISE’ L. LYMAN, D.D.S.;Director, Northwest WILLIAM M. WALTON, D.D.S.; Director, NortheastF. DEE REA, D.D.S.; Secretary-Treasurer J. PRESTON COLEMAN, D.D.S.;

Speaker of the House GLEN D. HALL, D.D.S.; ParliamentarianMICHAEL L. STUART, D.D.S.;Editor CHRISTOPHER F. ANDERSON,

D.D.S.; Executive Director MARY KAY LINN; Legal Counsel WILLIAM H. BINGHAM

TDA Today (USPS 022-007) is published monthly except for December bythe Texas Dental Association, 1946 S. IH-35, Ste 400, Austin, Texas 78704-3698, (512) 443-3675. Periodicals Postage Paid at Austin, Texas and atadditional mailing offices.POSTMASTER: Send address changes to TDA TODAY, 1946 S. IH-35, Ste400, Austin, TX 78704-3698.Annual subscriptions: Texas Dental Association (TDA) members, $5. In-stateAmerican Dental Association (ADA) affiliated, $15 + tax. Out-of-state ADAaffiliated, $15. In-state non-ADA affiliated, $30 + tax. Out-of-state non-ADAaffiliated, $30.Single issue price: TDA members $1. In-state ADA affiliated, $3 + tax. Out-of-state ADA affiliated, $3. In-state non-ADA affiliated, $6 + tax. Out-of-state non-ADA affiliated, $6.Contributions: Manuscripts and news items of interest to the membership ofthe Association are solicited. Manuscripts should be typewritten, doublespaced, and the original copy should be submitted. Please refer toInstructions for Contributors in the annual August Directory of the TexasDental Journal for more information. Every effort will be made to returnunused manuscripts if a request is made but no responsibility can beaccepted for failure to do so. Anonymous communications will receive noconsideration whatsoever. All statements of opinion and ofsupposed facts are published on authority of the writerunder whose name they appear and are not to be regardedas the views of the Texas Dental Association, unless suchstatements have been adopted by the Association. Articlesare accepted with the understanding that they have notbeen published previously.

TDAT o d a y

aade

Item Taxable Status

Fluoride Toothpaste Exempt

Non-Fluoride Toothpaste Taxable, unless the toothpaste containsa drug facts label or a product that mitigates, treats, or prevents disease.

Fluoride Mouth Rinse Exempt

Home Sodium Exempt, as information on this productChloride Therapy states (e.g., “Prevident 5000”) that it is

an adult fluoride toothpaste to preventtooth decay and to reduce tooth sensitivity.

Whitening Gel Taxable, unless the gel contains a drug(teeth bleaching gel) fact label or a product that mitigates, treats, orprevents disease.

Non-Fluoride Gum Taxable

Non-Fluoride Breath Spray Taxable

Fluoride Dental Gel Exempt

Electronic Toothbrushes Taxable as a nonexempt dental device (e.g., Sonicare)

In the News • Dr. Kenneth A. Bolin of Dallas was

recognized as a new Diplomate of theAmerican Board of Dental Public Health. Dr.Bolin completed his residency in Dental PublicHealth at Baylor College of Dentistry in May2003. (Mt. Vernon Optic-Herald)

• The following TDA dentists assumedleadership positions with the AmericanAcademy of Pediatric Dentistry in June 2006— Dr. Philip H. Hunke of McAllen,president; Dr. William C. Berlocher ofCorpus Christi, secretary/treasurer; and Dr.Jack W. Morrow of Fort Worth, District Vtrustee.

• Dr. Linda Niessen of Dallas was recentlyappointed to the Baylor Oral HealthFoundation Board. (Dallas Business Journal)

• Dr. David S. Wilbanks of El Paso wasrecently elected president of the Texas Sectionof the American College of Dentists. (El PasoTimes)

• Dr. David A. Woolweaver of Harlingen isslated to receive the 2006 Humanitarian Awardfrom the American Academy of Perio-dontology in September this year. The awardwill cite his many years of civic contributions,his role as co-founder of Dentists Who Care inthe Rio Grande Valley, and the recentcommendable team effort of Dentists WhoCare and the San Antonio District DentalSociety to provide free dental care for displacedHurricane Katrina victims. ★