TDA Today July 2006

TDA

A publication of the Texas Dental Association

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

T o d a y

On The Road Again

By Thomas C. Harrison, DDS, TDA President, 2006–2007

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he 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 to the 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 TDA councils 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. Pam Moore 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 the workings 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 the dedicated 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 roadmap that 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 encourage you 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 the Dental 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 is value 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 come back 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! ★

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Access to Care

By Stefanie Clegg, Web Manager

Need + Fate + Generosity = Success

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he 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 shop to 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 as general as possible to try to attract millions of users, the TDA Express portal will provide content tailored 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 into the new TDA Express portal.

The TDA Express portal will allow users to customize their homepages to show only the content they’re interested in. Every user who logs into the portal will have a different view of the system and its content. 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 a button to your Links toolbar. Wherever you are on the Internet, if you find a link that you want to add to your 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. ★

r. David Nichols, an organizer of medical/dental mission trips through Tejas Missions in Tyler, was on just such a trip to Belize when he met a young man with a need. Jeffrey Alvarez had suffered a severe injury in an SUV accident in February 2003. The injury became acutely infected, leaving doctors no choice but to remove the dead tissue — including portions of his skull. Multiple reconstructive surgeries were unsuccessful, which resulted in a severely disfigured cranial region with only soft tissue grafts covering a portion of his brain. Mr. Alvarez had suffered for years and hid his deformity beneath hats and bandanas. After learning about the case, Dr. Nichols told Mr. Alvarez that he would try to find someone who would take his case.

Back home in a new, local camera shop, Dr. Nichols is talking to someone about mission work and his recent trip to Belize. Another customer in the camera shop overhears the conversation and introduces himself. He is Dr. Jason J. Terres, a new oral and maxillofacial surgeon at the Tyler Oral and Facial Surgery Center specializing in facial reconstruction due to traumatic injury congenital/developmental deformities. He recently moved to Tyler from San Antonio, where he was a clinical associate professor for the University of Texas Health Science 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 goal to improve Alvarez’s cosmetic appearance and help him to psychologically and socially reintegrate into his native country. Through Tejas Missions, Dr. Nichols tackled arrangements related to a visa for Mr. Alvarez, travel to the United States, accommodations, and additional medical care.

The initial consultation in February 2006, revealed a very complex injury because Mr. Alvarez not only had a soft tissue defect, but also had a cranial bone defect. A tissue expansion surgery was performed on February 28, followed by the final 6-hour surgery on April 20 to reshape Mr. Alvarez’s cranial defect using a synthetic, boney material that added dimension to his skull. In May this year, Mr. Jeffrey Alvarez was 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 and Mark Saigusa (Dr. Terres’ partners); Dr. Mark Renfro, neurosurgeon; Dr. Kurt Reuland, neuroradiologist; Buddy Kerr, CRNA; East Texas Medical Center; and Dr. Tom Sikes of Osteomed, a small bone reconstruction and trauma surgical devices representative.

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

CHIP Dental Services FAQs

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elta Dental Insurance Company has contracted with the Texas Health and Human Services Commission to administer the Texas Children’s Health Insurance Program’s (CHIP) dental program. Here are answers to some frequently asked questions about program benefits, enrollee eligibility, and claims submission. If you have additional questions, contact Delta Dental’s Provider Services Department 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 and enrollee ID number. A dental office can confirm an enrollee’s eligibility by calling the Delta Dental customer service department at (866) 561-5891. Offices can confirm eligibility information, including an enrollee’s tier level (see answer explaining “tier” structure below) and remaining annual maximum by accessing our automated information line. Customer service representatives are also available Monday through Friday from 8 a.m. to 7 p.m. central time.

The Texas ACCESS Alliance (TAA) is the Administrative Services Contractor responsible for performing CHIP member eligibility and enrollment functions. TAA provides the Dental Contractor (Delta Dental) new member information and change information applicable to active members. The eligibility information provided by Delta Dental to contracting offices reflects the eligibility information as Delta Dental has received it from the TAA. Delta Dental does not perform enrollment functions or determine 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 Texas include 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 annual maximums for preventive and therapeutic benefits. Preventive benefits have a $175 maximum for a 12-month period. The annual maximum for therapeutic services is administered in a three-tiered progressive approach based upon the number of years the enrollee has been in the dental program, and the date in which the enrollee becomes eligible. 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.

Q. How long does it take to process CHIP dental claims?

A. Delta Dental’s contract with the Health and Human Services Commission requires that claims be processed within 30 days. Delta Dental’s internal standard is to process all claims within 25 days; average claim processing times are within 2 weeks, but may vary depending on claim volume.

Q. May a dental office submit claims electronically?

A. Yes. Electronic claims submission will be available in August 2006. Contracting dental offices interested in submitting claims electronically or who wish to verify eligibility using standard transactions should contact the Delta Dental Provider Services Department at (866) 561-5891 to obtain a copy of Delta Dental’s Electronic Document Interchange (EDI) Companion Guide. Delta Dental’s IT department will work with the dental 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 at http://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 of their welcome packet. The manual is available in hard copy and also is posted on the Delta 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 customer service department at (866) 561-5891. Note: Customer service for the CHIP program is handled by a special team of representatives in Delta Dental’s State Government Programs division at this toll-free number. Customer service questions for all other Delta Dental 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 speaking with a representative or obtaining information through an easy-to-use automated information line. The automated information line is available Monday through Friday from 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: • • • • • •

Dental offices can contact Delta Dental’s customer service department at (866) 5615891 to verify an enrollee’s tier level. Initially, CHIP enrollees are eligible for either Tier I or Tier II. The enrollee’s annual maximum and change in tier level depend on the date the enrollee became eligible; therefore, an enrollee’s tier level may change within the first year 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 the applicable annual maximum may be charged directly to the enrollee. Once the annual maximum is exhausted, a dental office may bill the member at their customary fee; or if the offices is contracted with Delta Dental Insurance Company (DDIC), at the office’s approved DDIC fee schedule.

To assure that CHIP members are aware of their financial obligations, a contracting dental office is required to obtain a signed financial agreement prior to providing optional or non-covered benefits. Contracting dental offices may use any form for this purpose as long 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-processed crowns (procedures D2710-D2791) and surgical extractions (D7210 and D7220-D7240).

Documentation should be submitted when billing for procedure D0140 that indicates the specific 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 family income exceeds the minimum needed to qualify for Medicaid, but is not sufficient to gain access to private health insurance. Children cannot be covered by CHIP and other medical health insurance at the same time; however a child may have other dental coverage. 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 CHIP dental claim forms free of charge. Forms may be ordered by contacting Delta Dental’s Provider Service Department at (866) 561-5891 or by submitting an order form, which is available 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 provider information for each service provided to a CHIP member. Therefore if there is more than one 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 be entered on each claim line for a service performed by a dentist. Services such as x-rays or prophylaxis should have the provider number of the dentist who prescribed or supervised the service. All treating providers in an office must be enrolled with Delta Dental to provide services to Texas CHIP members.

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 8:00 a.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 to contracting dentists and CHIP members. If necessary, Delta will also arrange for face-toface interpreting services to be provided in a dental office. For more information regarding 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 dental program 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 training seminars in Austin, Dallas, Fort Worth, Houston, and San Antonio. For more information on these seminars, contact Delta Dental’s Provider Service Department at (866) 561-5891 or visit the Delta Dental website at http://www.deltadentalca.org/tchip. ★

Your Home Town?

Check the List.

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he best aid to our promotion of Direct Reimbursement comes from Texas Dental Association (TDA) member dentists. Dentists don’t have to “sell” Direct Reimbursement to their friends and patients in order to make an impact. To a decision-maker at an interested company, simply hearing that you support Direct Reimbursement can make all the difference.

The American Dental Association’s (ADA) national Direct Reimbursement advertising campaign generates inquiries from Texas employers. We then contact these companies to provide information and encourage them to consider Direct Reimbursement, a simple, doctor/patient managed group dental benefit plan.

Please check the list here to see if you have a patient or friend who is involved in the company’s management. If you do, let them know you support freedom-of-choice dental plans, 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 June 2006 TDA Today. We could still use help with several of those employers, too. If you know someone at any of these employers, please contact David Baker, General Manager, Freedom-of-Choice Dental Plans, a wholly owned affiliate of the TDA, at david@tda.org, or (800) 980-2230. ★

July 2006 / TDA Today / 2

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

Report from 2006 TDA Annual Session / TEXAS Meeting What’s New at the TDASF?

By Dr. James H. Reisman, Chair, TDA Council on Annual Session

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am happy to report that the 2006 Texas Dental Association (TDA) Annual Session held in San Antonio on May 12–14, 2006, was a huge success. With over 13,000 attendees and 330 exhibiting organizations (66 new companies), this year’s TEXAS Meeting was a record-setting event both in terms of program quality and attendance.

Over 100 clinicians participated in this premier educational event, offering state-of-the-art, hands-on workshops, as well as informative lecture sessions on a large variety of subjects. There were 35 new speakers at the 2006 program and a dozen clinicians new to the dental education arena — all providing an opportunity for attendees to hear new and fresh information.

The goal of your TDA Council on Annual Session was to offer a wide variety of courses appropriate for the many educational pursuits represented among professionals in the dental team.

An exit survey completed by over 400 meeting attendees confirmed the meeting’s successful outcome.

With the added incentive of a daily cash prize drawing and a happy hour at the end of the day, the exhibit hall had a capacity crowd visiting the 464 booths to learn about the latest in products and services available to the dental community.

Many of these exhibitors also support the TEXAS Meeting through sponsorships of educational programs, program materials, social events, promotional activities, and on-site association activities. Thank you to all sponsors and especially our Diamond Level Sponsors: Align Technologies/Invisalign, Brasseler USA, and TDA Financial Services, Inc. With more people taking advantage of on-line registration, the lines for on-site registration were small and handled very efficiently. Verification for completion of educational coursework went very smoothly with more computer monitors available this year. Your continuing education verification is also available this year through the TDA website at www.texasmeeting.com.

The Internet Café in the registration area, staffed by the TDA Department of Communications, offered attendees an opportunity to check e-mail, print travel documents, purchase photos taken during the TEXAS Meeting, and learn more about the information, services, and resources available via the TDA website at www.tda.org.

Your Council on Annual Session, along with our terrific TDA staff, worked long and hard to make your TDA Annual Session a meaningful and memorable experience. We pledge to continue our commitment to making this meeting one of the best in the nation and a valuable benefit of your membership in the Texas Dental Association. ★

Exhibit Hall Grand Opening: From Left: Drs. Karen Frazer, Ty Pendergrass, Jim Reisman, Rick Black (TDA president, 20052006), Andy Doerfler, and Jim Foster officially open the TEXAS Meeting exhibit hall.

SIGN-UP FOR TMOM ROUND ROCK at www.tdhsmiles.org/tmom The next event is in Round Rock on Friday and Saturday, November 10 and 11, 2006, with the goal of treating 1,200 patients. Please register today!

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

CHILDREN NOW ELIGIBLE FOR TEXAS DONATED DENTAL SERVICES (TXDDS)

Latest Products and Services: The exhibit hall featured 464 booths for dentists and their staffs to learn about the latest in products and services available to the dental community.

TXDDS has expanded patient eligibility criteria! TXDDS provides free, comprehensive dental care to applicants who have no other means of obtaining needed dental care, have no dental insurance, are ineligible for state dental health 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 sign up to become a TXDDS volunteer, or to change your current volunteer profile to include children, please e-mail Judith Gonzalez at judith@tda.org.

TDA’S ALLIANCE GOLF TOURNAMENT TO BENEFIT TMOM Informative Lectures: Warren B. Karp, PhD, DMD, discusses the relationship of diet and nutrition to the prevention and treatment of chronic diseases.

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

Hands-On Workshops: This course is for dental assistants addressing accurate alginate impression taking and product selection of materials.

Attendees, spouses, and guests of the 2006 Alliance of the Texas Dental Association (ATDA) Fall Board Meeting are invited to participate in a “Best Ball” Golf Scramble to benefit Texas Mission of Mercy (TMOM).The tournament 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. Hole sponsorships are available for $100. For further details, please contact Karen (Mrs. David) Cox at (817) 599-7744, or visit www.tdasf.org.

CAPITAL AREA DENTAL SOCIETY DONATES GENEROUSLY TO TDASF TDASF board members welcomed Capital Area Dental Society president Dr. Barry Rouch and treasurer Dr. Stan LaCroix, as they presented a check for $6,100 to support the From left: Capital Area Dental Society president Dr. Barry mission of TDASF — F. Rouch and treasurer Dr. Stan A. LaCroix present a “to educate the public check to TDASF trustee Dr. Beverly B. Zinser and and profession about oral chairman Dr. Richard M. Smith. health, enhance the public image of dentistry, and improve access to dental care for the citizens of Texas.”

TDASF expresses its sincere gratitude to the Capital Area Dental Society. ★

Dental IME Work Group Tackles Nursing Home Fee Schedule

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s 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 been working 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 access to 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 Services Commissioner 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 on Dental Care Programs; Dr. Farnam Farzam of Houston, chair of the Greater Houston Dental Society’s Nursing Home Committee; Dr. June Sadowsky of Houston, a former president 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 attended both meetings. The Health and Human Services Commission (HHSC) staff initially proposed adoption of a fee schedule based on the American Dental Association’s (ADA) annual survey 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 the fee 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 that dentists 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 maximum fees 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. ★

July 2006 / TDA Today / 3

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

Q and A: Sales Tax on Dental Products Q: In addition to providing dental treatment to my patients, I would like to offer a variety of dental care products for sale in my dental office. These products might include toothpaste, fluoride rinse, and whitening gel, as well as regular and electronic toothbrushes. 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 and charges 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 Rule 3.284(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 to document that the product will be used in an exempt manner.

Item Taxable Status In addition, dental appliances, including implants, dentures Fluoride Toothpaste Exempt and splints, also are exempt from Texas sales tax. Comptroller Rule 3.284 defines “dental device” as an artificial replacement of Non-Fluoride Toothpaste Taxable, unless the toothpaste contains one or more teeth or a dental appliance worn on the teeth to a drug facts label or a product that correct irregularities of growth or position. The term “dental mitigates, treats, or prevents disease. device” does not include toothbrushes, toothpaste, dental floss, mouth mirrors, or other devices used to prevent cavities or plaque Fluoride Mouth Rinse Exempt build-up or removal. Rule 3.284(d)(1) provides that sales or use Home Sodium Exempt, as information on this product tax is not due on the sale of medical equipment meeting the Chloride Therapy states (e.g., “Prevident 5000”) that it is definition of a dental device. Sales tax also is not due on an adult fluoride toothpaste to prevent replacement parts designed specifically for such devices and tooth decay and to reduce tooth appliances. A prescription is not required. sensitivity.

Based on the above provisions, the comptroller’s staff addressed the taxability of a variety of specific products listed Whitening Gel Taxable, unless the gel contains a drug below. They recommend that items designated as taxable should (teeth bleaching gel) fact label or a be purchased tax-paid (or accrued and reported as a taxable product that mitigates, treats, or purchase) by the dental office. prevents disease.

The comptroller’s staff stressed that the accompanying chart is based on the particular information presented. Other Non-Fluoride Gum Taxable information, though similar, may provide a different result. For Non-Fluoride Breath Spray Taxable more information, see the Comptroller’s Publication 94-155, Sales Tax Exemption for Over-the-Counter Drugs and Medicines, at Fluoride Dental Gel Exempt http:/www.window.state.tx.us/taxinfo/taxpubs/tx94_155.html.

Access the comptroller’s rules and other information at Electronic Toothbrushes Taxable as a nonexempt dental device http://www.window.state.tx.us/taxinfo/sales/. Click on “Rules” to (e.g., Sonicare) see Rule 3.284. ★

News You Can Use Original in folder: NYCU 07 06 outlines cymk.eps

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) 9929871, 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

TDA

In the News •

T o d a y

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

Dr. Kenneth A. Bolin of Dallas was recognized as a new Diplomate of the American Board of Dental Public Health. Dr. Bolin completed his residency in Dental Public Health at Baylor College of Dentistry in May 2003. (Mt. Vernon Optic-Herald) The following TDA dentists assumed leadership positions with the American Academy of Pediatric Dentistry in June 2006 — Dr. Philip H. Hunke of McAllen, president; Dr. William C. Berlocher of Corpus Christi, secretary/treasurer; and Dr. Jack W. Morrow of Fort Worth, District V trustee.

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Dr. Linda Niessen of Dallas was recently appointed to the Baylor Oral Health Foundation Board. (Dallas Business Journal)

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Dr. David S. Wilbanks of El Paso was recently elected president of the Texas Section of the American College of Dentists. (El Paso Times)

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Dr. David A. Woolweaver of Harlingen is slated to receive the 2006 Humanitarian Award from the American Academy of Periodontology in September this year. The award will cite his many years of civic contributions, his role as co-founder of Dentists Who Care in the Rio Grande Valley, and the recent commendable team effort of Dentists Who Care and the San Antonio District Dental Society to provide free dental care for displaced Hurricane Katrina victims. ★

TDA

T o d a y July 2006 • Volume 7 Issue 7 www.tda.org Editorial Staff: Christopher F. Anderson, D.D.S., M.S.D., Editor Edwina J. Shires, Managing Editor Paul H. Schlesinger, Communications Coordinator Stefanie Clegg, Website Manager Barbara S. Donovan, Art Director

BOARD OF DIRECTORS TEXAS DENTAL ASSOCIATION President THOMAS C. HARRISON, D.D.S.; President-elect A. DAVID MAY, JR., D.D.S.; Past President RICHARD C. BLACK, D.D.S.; Vice President, Southeast R. RONALD COLLINS, D.D.S.; Vice President, Southwest FREDERICK T. PHILIPS, JR., D.D.S.; Vice President, Northwest DAVID 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.; Senior Director, 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, Northeast F. DEE REA, D.D.S.; Secretary-Treasurer J. PRESTON COLEMAN, D.D.S.; Speaker of the House GLEN D. HALL, D.D.S.; Parliamentarian MICHAEL 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 by the Texas Dental Association, 1946 S. IH-35, Ste 400, Austin, Texas 787043698, (512) 443-3675. Periodicals Postage Paid at Austin, Texas and at additional mailing offices.

POSTMASTER: Send address changes to TDA TODAY, 1946 S. IH-35, Ste 400, Austin, TX 78704-3698.

Annual subscriptions: Texas Dental Association (TDA) members, $5. In-state American Dental Association (ADA) affiliated, $15 + tax. Out-of-state ADA affiliated, $15. In-state non-ADA affiliated, $30 + tax. Out-of-state non-ADA affiliated, $30.

Single issue price: TDA members $1. In-state ADA affiliated, $3 + tax. Outof-state ADA affiliated, $3. In-state non-ADA affiliated, $6 + tax. Out-ofstate non-ADA affiliated, $6.

Contributions: Manuscripts and news items of interest to the membership of the Association are solicited. Manuscripts should be typewritten, double spaced, and the original copy should be submitted. Please refer to Instructions for Contributors in the annual August Directory of the Texas Dental Journal for more information. Every effort will be made to return unused manuscripts if a request is made but no responsibility can be accepted for failure to do so. Anonymous communications will receive no consideration whatsoever. All statements of opinion and of supposed facts are published on authority of the writer under whose name they appear and are not to be regarded as the views of the Texas Dental Association, unless such statements have been adopted by the Association. Articles are accepted with the understanding that they have not been published previously.

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