TROY, N.Y. – Taxpayers seeking relief before the Division of Tax Appeals often complain that eking out a victory in that forum is like pulling teeth. In Hyuk Jung’s case, that was close to the truth.
An administrative law judge recently held that Mr. Jung, who runs a dental products company in Manhattan, must collect sales tax on the inlays, onlays and porcelain laminates purchased by dentists. The reason: Mr. Jung’s products are used to repair rather than replace teeth, and therefore are not eligible for the exemption for items used to replace missing body parts. Dentures and crowns qualify as prosthetics, but filling materials do not, Administrative Law Judge Arthur S. Bray found.
