Practicing in Pennsylvania: A Guide for the New Dentist March 2016 | Page 55

The Department of Revenue offers you two methods of filing and paying sales tax when you register your business. You can use the traditional reporting method of pre-printed coupon booklets, or you may file sales tax electronically. For more information about filing electronically, please visit the department’s website at www.revenue.pa.gov.

10. How do I report sales taxes?

According to the Pennsylvania Department of Revenue’s website, all new businesses are required to file returns quarterly during their first calendar year in business. Returns are due on the 20th of the month, following the close of the previous quarter.

11. How often do I have to remit taxes?

X-rays taken by a dentist are the property of the dentist. As stated in the Pennsylvania Dental Regulations, Title 49 Pa. Code §33.209(c), the patient may request an exact copy of his or her written dental record, including copies of radiographs and orthodontic models. Dentists may produce these copies either gratuitously or for a fee reflecting the cost of reproduction within 30 days of the patient’s request. The dentist should maintain the original X-ray in the patient’s file.

12. Are X-rays the property of the dentist or the patient?

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