Ezel / Tax Rulings / TX
TX 200004183L Sales and/or Use Tax (State,Local,MTA) 2000-04-10

Is fluoride toothpaste, and denture toothpaste/cleaners, exempt from Texas sales tax under the new over-the-counter drugs and medicines exemption?

Short answer: Yes. Fluoride toothpaste is a medicated dental product and is exempt from Texas sales tax effective April 1, 2000, under the new over-the-counter drugs and medicines exemption. Denture toothpaste and denture cleaners are also exempt.

Apply this to your situation

This page answers the general question as of 2000. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 2000
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

Someone asked the Comptroller to confirm that the new over-the-counter drugs and medicines exemption (effective April 1, 2000) covers toothpaste specifically. The Comptroller confirmed: fluoride toothpaste is a medicated dental product and is exempt from Texas sales tax. The letter also confirms denture toothpaste and denture cleaners are exempt from sales tax.

Note: this letter's body specifically addresses fluoride toothpaste and denture toothpaste/cleaners — it does not separately discuss mouthwash, dental floss, or denture adhesives/tablets, even though those appear in the ruling's published subject line/category.

What this means for you

Retailers and drugstores selling dental care products

You can treat fluoride toothpaste, denture toothpaste, and denture cleaners as exempt over-the-counter drugs/medicines effective April 1, 2000, based on this letter's confirmation.

Consumers

Fluoride toothpaste and denture care toothpaste/cleaners should not carry sales tax as of April 1, 2000.

Accountants and tax professionals

This letter is narrow: it confirms fluoride toothpaste and denture toothpaste/cleaners specifically. It does not itself address mouthwash, dental floss, or denture adhesive/tablets — don't extend its holding to those products without separate grounding, even though the Comptroller's own published subject-line category groups them together.

Common questions

Q: Is fluoride toothpaste exempt from Texas sales tax?
A: Yes, as a medicated dental product, effective April 1, 2000.

Q: Are denture toothpaste and denture cleaners exempt?
A: Yes, both are exempt from sales tax per this letter.

Q: Does this letter also cover mouthwash, dental floss, or denture adhesives?
A: The letter's text doesn't address those items specifically — only fluoride toothpaste and denture toothpaste/cleaners are discussed.

Q: Can I rely on this letter for my own products?
A: No. This opinion is based on the facts presented, and additional or different facts could yield a different opinion.

Citations and references

No Texas Tax Code section or administrative rule is cited by number in the original letter.

Source

Original ruling text

April 10, 2000

To**

Subject: Sales tax relief to Texans

Dear **:

I am responding to your e-mail of April 7, 2000, regarding the taxability of
over the counter drugs and medicines.

You are correct that effective April 1, 2000, sales of over-the-counter drugs
and medicines are exempt. You specifically asked about toothpaste.

Fluoride toothpaste is a medicated dental product and is exempt. Also, denture
toothpaste and cleaners are exempt from sales tax.

This opinion is based on the facts presented. Additional or different facts
could yield a different opinion.

If I can be of further assistance, please call me at 1-800-531-5441, extension
5-9913. You may also write to Tax Policy Division, Comptroller of Public
Accounts.

Sincerely,

Elias Amaya
Tax Policy Division

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