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service, receipts from the sale of tangible personal property to the
<br />dentist must be reported by the seller. This is true of all kinds of .
<br />tangible personal property which the dentist purchases for professional
<br />purposes. It includes his dental chairs, motors, instruments, X-ray
<br />machine, drilling machines, office furn-iture and equipment; also
<br />platinum, gold and silver, cement and other materials used in making
<br />fillings, inlays, bridge work and £alse teeth. It also includes
<br />£abricated articles used by the dentist, when manufactured for him by.
<br />a dental laboratoryo If a dental laboratory manufactures articles of
<br />tangible personal property for a dentist, the total receipts from the
<br />manufacturer thereof are taxable without any deduction therefrom on
<br />account of the material used, labor or other cost. All articles of
<br />tangible personal property that a dental supply house sells to'a dentist
<br />are taxable. If a dentist manufactures his o~n plates, false teeth,
<br />inlays, etc., he is the consumer of the materials used in such manufacture.
<br />He does not sell them to his patients. Therefore, the sale of the materials
<br />to the dentist is the taxable sale.
<br />
<br />RULE 18: Sales - Employers and Employees
<br />
<br /> When an employer sells tangible personal property to employees
<br />for use or consumption, receipts from such sales must be included in his
<br />gross taxable sales, the tax being payable by the employero It is immaterial
<br />that such employer makes sales at retail only to his employees and not to
<br />the general publico
<br />
<br />RULe. 19:
<br />
<br /> Equipment and Supplies for Doing Business - Machinery,
<br /> tools, equipment and supplies sold to manufacturers,
<br />· contractors, business establishments and offices.
<br />
<br /> Receipts from sales of (a) machinery, tools, belts and other
<br />equipment~to a manufacturer, producer or contractor, and (b) furniture,
<br />fixtures, supplies, stationery, equipment, appliances, instruments and
<br />tools, to stores, shops, business establishments~ offices and professional
<br />people for use in carrying on their business or professional activities,
<br />are taxable. Such sales are to final buyers and ultimate consumers and
<br />are not sales for resale.
<br />
<br />To illustrate:
<br />
<br /> Sales to a millwright of shafting, pulleys~ belts~ saws, lathes~
<br />chisels, tools, etc.~ are taxable. These articles are not purchased for
<br />resale, and the seller is subject to tax on his receipts,
<br />
<br /> Sales of concrete mixers, trucks, power shovels and other
<br />machinery, equipment and tools to a contractor are sales at retail. The
<br />contractor consumes these articles in his business and is the final buyer,
<br />therefore, the sale is taxable.
<br />
<br /> The foregoing rule applies to all manne~ of office machinery,
<br />fixtures, equipment and supplies including furniture, cash registers, type-
<br />writers, stationery, pencilsl pens, ink, account 'books, calCUlating
<br />machines, dictaphones, and other similar articles,
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