SEPTEMBER JUNE, 2008 2012
VOLUME 13, ISSUE 9 VOLUME 9, ISSUE 6
AVAILABLE ONLINE AT TDA.ORG
Changes to Texas Every Member MattersMedicaid Dental Program
Inside
As of March 1, 2012, most children and young adults age 20 and
Although there are many unknowns at this time, it will be critical for the dental community to work together to help ensure that the children affected Program (CHIP) began by this development continue to receive needed receiving their dental services through 1 of the Membership growth is vital to any thriving organization. The Texas Dental Association (TDA)dental Boardservices. is strongly 3 state selected dental plans: Delta Dental, DentaQuest, and MCNA committed to the Membership goalDental. within the “TDA 2009” strategic plan, which addresses continued growth. The TDA recently sent a letter to HHSC and Medicaid/CHIP Dental I am proud to report that, as evidence of that commitment and for the second year in a row, the TDA received The Health and Human Services Commission’s (HHSC) temporary suspension Director Dr John “JR” Roberts expressing concerns about certain content following ADA ended awardsAugust in 2008: of the Main Dentist (ie, Dentalthe Home) requirement 31, 2012. included in the article, “Additional Documentation Requirements for Dental • Greatest Percentage Membership Gain: Texas had atonet gain of 198 members in the yearEffective 2007. September Therefore, as of September 1, 2012, all Medicaid and CHIP patients mustNet utilize Providers” Receive Anesthesia Reimbursements • Top Society with Greatest Percentage of Non-Members to Membership: a Main Dentist (general or pediatric) whoConstituent is responsibleDental for providing initial 1, 2012, posted July 13, 2012, on the Texas Medicaid & Healthcare a conversion of 4.7dental percent membership at endawaits of year 2007. from HHSC and and primary dental care, maintainingRepresents the continuity of the patient’s careof non-members Partnership into website. The Association a response • Top Constituent DentaltoSociety Improveplans Retention Rate Percentage in 2007: Represents 97 month’s update. and initiating referrals for care when needed. Patients needing change to Main to include information from HHSC’s response inanext percent Association retention rate, which is an increase of 7 percent from the previous year. Dentists should contact the dental plan directly to request the change. • Greatest Percentage of New Dentist Members: 111 newparticipated dentist members (those On Represents September 5,a gain 2012,ofthe TDA in a second successful Effective December 1, 2012, Delta Dental noare longer contracted with dentistswill who 1-9 be years out of school). Dental Implementation Roundtable meeting hosted by HHSC. The HHSC and participating in the Texas Dental Program (ie, CHIP and Medicaid). meeting showed HHSC’s continued commitment to working with dental Another example of the commitment to the growth of our Association is the TDA Externship Program, which builds student awareness to improve theinsight deliveryinto of services withincomponents the Medicaid/CHIP According to HHSC’s for Dental Associations, Dental of organized dentistry.Public This Notice innovative program, createdHHSC in 2007, offersWeb studentsstakeholders the opportunity to gain the different dental programs. Currently, HHSC is streamlining the credentialing Page, and TMHP Banner, “Delta Dental will continue to provide services to of organized dentistry including legislative and regulatory affairs, membership, governance, continuing education, and charitable dentistry and process A. for aprogram MedicaidisTexas Identifier number, drafting guidelines Medicaid and CHIP clients through November 2012. Beginning to gain a better understanding of their role as30, future leaders of theDecember dental team. The openProvider to dental students from each of the three on proper behavior management techniques 1, 2012,schools these clients will This receive services through DentaQuest or MCNA in Texas. year the externship program will take place June 20the – June 27use in of Austin at the TDA central office. (eg, papoose board), dental addressing issues retroactive Medicaid/CHIP changes, and Dental. HHSC willeffort transfer to the either DentaQuest or MCNA Dental. the TDA As an ongoing to clients enhance value and benefits of the Association, Council on with Membership developed a survey eligibility that was sent addressing problems with the dental plans approving medically In all latemembers November, HHSCThe willresults send aclearly letter to Delta that clients to tell them to in 2006. showed members have which a high satisfaction rating with benefits such as the TEXAS Meeting, TDA necessary dental treatment after a CHIP exhausts his or her $564toin benefits. company, DentaQuest or MCNA Dental, will provide servicesintothethem. publications, and the ability to participate philanthropically TDACurrent Smiles Foundation. A great number of thepatient discounted programs offered Delta Dental Medicaid and CHIP providers who are not under contract with members through the TDA Perks Program also received a high satisfaction rating. In accordance with the strategic plan, the Council on Membership, The Texas Dental Program webpage on the member side of the TDA’s DentaQuest or MCNA, andinwho would like to provide services to Medicaid and survey members again 2009. will website will be available at the end of October 2012. The TDA Committee CHIPParticipation clients, may contact services the numbers listed from allprovider members and aatcollaborative effortbelow.” between the ADA, TDA, and local component societies are the keys to on Access, Medicaid & CHIP is very excited about the new webpage and successful membership recruitment and retention. We encourage every member to get involved whether it is by attending local meetings, wants to hear from YOU! E-mail your suggestions for content to TDA DentaQuest: 1-800-896-2374 taking part in Give Kids a Smile! Day activities, volunteering at a Texas Mission of Mercy, or participating in TDA Legislative Day activities Policy Manager Diane Rhodes at diane@tda.org. MCNA: 1-855-776-6262 in Austin. Each member matters and is essential to the continued growth of our Association and of organized dentistry. This is the seventh and final in a series of articles focused on the TDA’s accomplishments guided by the strategic plan. To view the entire plan, log in at www.tda.org and click on “TDA 2009” under “Current Issues” on the member homepage. For more information, please contact Lyda Creus Molanphy, staff liaison to the Future Focus Committee, at the TDA central office, (512) 443-3675.
Rise’ Lyman, DDS, TDAinFuture Focus younger enrolled Medicaid and theCommittee Children’s Health Insurance
Board of Directors Strategic Planning
Mission: To be The Voice of DenTisTry in Texas Manpower
Advocacy
Organizational Excellence
Public Image
Development
Membership
Membership
Dentists will value membership and participation in the TDA. Objectives 1. Improve perceived value and benefits of membership in TDA. a. Increase members’ knowledge about the impact and benefits of TDA membership. b. Ensure that components are an integral aspect of the membership process. c. Create greater awareness of the availability of the Peer Review, Ethics & Judicial, and Risk Management benefits. d. Actively promote adherence to the Code of Ethics. e. Enhance communication with members and non-members. The TDA Board of Directors is pictured with Dr W. Carter Brown (center), chair of the American Dental Association Council on Communications, on Saturday, f. Build student awareness of and interest in organized dentistry and membership in TDA. August 11, 2012, at the TDA Conference Center in Austin. Dr Brown’s presentation to the Board, “Data-Driven Direction of Dentistry in the Future,” addressed g. facing Ensure ongoing contact students throughout dental many issues organized dentistry andwith future trends for the profession. Theschool. Board also held its strategic planning session later that day. h. Work closely with dental school faculty. i. Evaluate number of nonmember dentists who attend and participate in TDA activities (TEXAS Meeting, TDA Smiles Foundation programs, etc.). Metrics 1. Seventy percent of active licensed dentists in TX will be members of TDA by 2009 (baseline of 68.5% in January 2007); increase membership retention rate to 97 percent by April 2007 (baseline 96% in 2006). a-d. Increase the number dentists serving component peer review and ethics and judicial affairs committees to attain a TDA hosted Freshmen Day at theof University of TexasonSchool of participation rate of 2-5 percent relative to the total number Dentistry at Houston (UTSD) and Baylor College of Dentistry in of component society members by August 2009. 2. on Ninety percent of TX dental graduates actively Dallas August 10, 2012. The eventschool included a catered lunch,licensed a shortin TX will be members of TDA five years after graduation (89% dental student from and the graduating class of 2005 presentation about the conversion benefits of TDA organized dentistry, and in a Texas). 3. andIncrease the TDA number of member dentists actively participating in TDA by 1 percent a year (as measured by a variety of means meet greet with members. – participation at TX Meeting, TMOM, TXDDS, FSI programs, DENPAC participations, TDA legislative day) with annual report to TDA Board by the Council on Membership. At UTSD, 78 incoming freshmen dental students attended the event. 4. Establish baseline of nonmember participation TDA Committee on the New Dentist (CND) member at DrTDA Dathactivities Collins (CAS, TDA Smiles Foundation, Membership) 5. Established baseline of members’ understanding of and satisfaction of Houston led the presentation, and CND member Dr Summer Ketron with the benefits of their TDA membership through Member Benefits and Services Survey (completed Novstudent, 2006), spoke re-evaluate at that time for of2009. Dr Sarah Davis Poteet Dallas presents to incoming freshmen at the TDA of Lubbock and Coleman Meadows, a senior dental about% increase percent of all full-time faculty UTSD will be TDA by 2009 (2006 baseline = 63%). Freshmen Day at the Baylor College of Dentistry in Dallas in August. the 6. new Sixty-five TDA Student Organization (TDASO). Dean members for Student
TDA Hosts Freshmen Days at UTSD and Baylor
and Alumni Affairs Dr Hugh Pierpont and UTSD Associate Dean for Academic Leslie Roeder attended theplan event. TDA Greater statewide retreat in August of 2008. The TDAAffairs willDr update it’s strategic withand another Houston Dental Society (GHDS) staff members were on hand, and GHDS provided welcome bags for the students. At Baylor, 106 incoming freshman dental students attended the event. CND Chair Dr Andrea Janik of Dallas led the event with presentations from Dr Sarah Davis Poteet and TDASO representative Ryne Wilson. TDA and Dallas County Dental Society staff also attended.
Incoming dental school freshmen enjoy lunch and presentations provided by TDA at the TDA Freshmen Day at the University of Texas School of Dentistry Houstonplan, in August. In 2003, Texas Dental Association members from across the state develop TDA’s firstatstrategic TDA 2009.
In
TDA Smiles Foundation The One Hundred Club Beaumont TMOM The TEXAS Meeting Evidence-based Practice Tip of the Month Money Matters Part 2 — Return on Investment MK’s Board Notes June 2012 Board of Directors meeting TDA Member Spotlight Dr Don Heyen, Wichita Falls President’s Prose Informational Letter: Texas Comptroller of Public Accounts TSBDE Rule Update In the News Texas Dental Schools
September Journal News 2012-13 TDA Membership Directory Allied Groups listing Component Society Officer listing
Around the State October 5 & 6 Texas Mission of Mercy Beaumont October 18 – 21 American Dental Association 153rd Annual Session San Francisco, CA
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The TEXAS Meeting, May 2-5, 2013 A History All Its Own
MK’s Board Notes
Victor Rodriguez, DDS, Chair, 2013 Texas Meeting San Antonio proudly wears its culture on its sleeve. From modern museums and old world missions to walking tours and architectural wonders, this city exudes character, charm, and cultural history inspiring the hearts of all who experience its brilliance.
Mary Kay Linn, TDA Executive Director
What better place to celebrate the 143rd year of education, networking, and camaraderie known as The TEXAS Meeting! This annual event continues to grow and provides new and innovative ways to inspire our members and attendees. Our Mission … Educate, Innovate, Inspire!
Below is a summary of actions of the TDA Board of Directors during the June 15, 2012, meeting with TDA President Dr Michael L. Stuart presiding.
One of the most memorable missions is The Alamo. The name alone gives a sense of respect, legend, loyalty, and honor. The TEXAS Meeting provides attendees with a few well-known names of their own: Burgess, Cranham, Goldstein, Hooper, Hornbrook, Kugel, Malamed, Nager, and so many more that are best known for their expertise in the fields of dentistry.
APPOINTMENTS 27-2013-H: Approved Dr Carolyn B. Walker as a trustee of the TDA Smiles Foundation (TDASF) and re-appointed Drs Kurt Loveless, Burton Kunik, and Don Lutes as TDASF trustees for a term of June 1, 2012, until May 31, 2015. 28-2013-H: Approved the following members of the Task Force on Relevancy: Dr Arthur C. Morchat, chair of the Future Focus Committee; Dr David L. Doerre, chair of the Council on Membership; Dr Danette McNew, chair of the Communications Committee; Dr Andrea Janik, chair of the Committee on the New Dentist; Dr Megan Holm Crane (SW); Dr Lisa A. HeinrichNull (SW); Dr Ralph A. Cooley (SE); Dr Paul E. Stubbs (SE); Dr Dennis E. Stansbury (NE); Dr Jason A. Zimmerman (NE); Dr Amy N. Bender (NW); and Dr Jeffrey K. Hancock (NW), with Dr Ralph A. Cooley to serve as chair. 29-2013-H: Approved contracting with Sarah L. Sladek, the author of The End of Membership as We Know It, as consultant to the Task Force on Relevancy. Ms Sladek is a speaker and consultant who works with organizations nationwide on strategic planning, membership engagement and marketing.
Giving the best customer service to patients is what each dental practice endeavors to do, and there is one name that stands above the rest when it comes to excellent service — Nordstrom! New this year, The TEXAS Meeting gives you “Becoming the Nordstrom of Your Industry” presented by Robert Spector, author of The Nordstrom Way. Just like the famous San Antonio River Walk, with every twist and turn you will find something new and exciting in The TEXAS Meeting exhibit hall. Exhibitors eagerly await you with enticing show specials and new products and services. More than 350 companies are there to meet all of your practice needs. Once again, the largest dental meeting in Texas provides a history all its own! We look forward to sharing old and new traditions with you on May, 2-5, 2013. Our Mission … Educate, Innovate, Inspire! Welcome! ¡Bienvenidos!
EvidenceBased Practice Tip of the Month
Money Matters
Stephen R. Matteson, DDS, FICD, TDA Editor
Ron Collins, DDS, MAGD, TDA Secretary-Treasurer
Antiobiotics for Bites
Return on Investment — Part 2
A Cochrane study of randomized controlled studies concluded the following statement:
Last month, I explained how a dentist at some point must deal with the question of, “What is my return on investment (ROI)?” I explained how we can examine dues dollars in terms of a ROI for our dental careers by highlighting 3 areas where our dues dollars ($455/year) are spent: Legislative Voice and Regulatory Input, Continuing Education, and Judicial and Peer Review. Here are the remaining 3 categories.
“The use of prophylactic antibiotics was associated with a statistically significant reduction in the rate of infection after bites by humans. Prophylactic antibiotics did not appear to reduce the rate of infection after bites by cats or dogs. Wound type, eg, laceration or puncture, did not appear to influence the effectiveness of the prophylactic antibiotic. Prophylactic antibiotics were associated with a statistically significant reduction in the rate of infection in hand bites (1).”
This abstract was published on line in 2008. The reader may access the full abstract by Google: CD001738. Reference 1. Iara Marques Medeiros, Humberto Saconato. Antibiotic prophylaxis for mammalian bites. 2008. Cochrane Library abstract. CD001738. TDA members, visit the Publications site at tda. org for the new online archive of the Evidence-based PracticeTips of the Month. You can find all of the tips published since 2009.
Communications For $1.25 per day we receive continuous updates from our TDA which is constantly researching what is happening within our profession. We have a ready source of information from our periodicals (the Texas Dental Journal and TDA Today) and the capable staff at TDA. We are also updated regularly with trusted scientific articles to help us stay current with our clinical skills. These are benefits that defy quantifying their value in monetary terms but are definitely a return on investment, saving us countless dollars in expenses. Charitable Giving As dentists we have compassionate and caring tendencies or we would probably not last very long in this profession. The TDA Smiles Foundation’s Texas Missions of Mercy serve the underprivileged in our communities and we
aid our peers and their families who suffer death or catastrophic material disasters to their practices, an emotionally gratifying ROI. Our dues dollars make a significant difference in the lives of those we touch every day.
BUDGET 18-2013-B: Approved line items of the budget, each of which is more than $400 over budget: Consultants -- $6,300. 30-2013-H: Approved that the remaining balance on the Building Extension Debt Assessment collected ($65,910) be moved into the Building Account.
Membership Services Additionally, while it is quite possible to go into the marketplace on our own and research the various vendors to whom we outsource many of our business related activities in running a practice, it is more reassuring to have the many quality and competitively priced member services’ options the TDA recommends, arguably a solid ROI.
MISCELLANEOUS 25-2013-B: Approved that the TDA Council on Legislative & Regulatory Affairs, along with the TDA’s tax consultant Mr Billy C. Hamilton, create, administer, and analyze a membership tax survey to be completed in October 2012 with a report to the November 2012 TDA Board of Directors. Financial implication: $6,000 (legislative assessment). 26-2013-B: Approved a retainer of $5,500 per month be established commencing June 1, 2012, and extending through November 30, 2012 (6 months), for legislative representation during the 2013 legislative session by McGinnis, Lochridge, and Kilgore. Financial implication: $33,000 (legislative assessment).
Considering all these benefits, a membership in TDA is definitely a return on your investment dollar. Intuitively, we want to belong, to be a part of something that makes a difference. Collectively, we do make a greater difference for our profession and our patients. Finally, as we make lasting friendships and acquaintances and are more involved in our profession by taking on roles of leadership in organized dentistry, it becomes more apparent that we have a greater satisfaction and appreciation for what we accomplish as dentists to those we serve. That kind of return on investment, as they say, is priceless.
OUT-OF-STATE TRAVEL 19-2013-B: Approved out-of-state travel for members of the TDA Council on Annual Session Department to attend other dental meetings and scout prospective speakers and investigate on-site facilitation activities, exhibits, and social events.
happy, healthy smiles...that’s our mission! The One Hundred Club
Beaumont TMOM
Are you looking for a way to give back and make a difference in the lives of Texans without access to dental care? Then consider becoming one of TDASF’s most valuable donors and join The One Hundred Club. One Hundred Club members contribute $100 or more every month. For every dollar that is donated, TDASF provides $8 in charitable care. Your money is used to help support our programs Texas Mission of Mercy and Texas Donated Dental Services.
Beaumont will be hosting the last 2-day mission of 2012 on October 5-6. We are still in need of dental volunteers, so if you are interested in volunteering please visit our website tdasf.org or call 512-448-2441.
If you are interested in joining The One Hundred Club, visit tdasf.org, e-mail TDASF Foundation Manager Judith Gonzalez at judith@tda.org or call 512-448-2441.
2012 TMOM Calendar November 2 Mt. Pleasant TMOM November 2 Atlanta Fluroide Fest November 3 Atlanta TMOM 710 580
September 2012 / TDA Today / 2
Dr Don Heyen, Wichita Falls TDA Member Spotlight
President’s Prose
W
hat can you buy for a dollar? These days, not much. However, Dr Don Heyen, a cosmetic dentist in Wichita Falls, cashed in on a deal of the century when he bought a 1911 Sears Model J Motor Buggy for … you guessed it: 1 buck.
He’d had his eye on the old worn out machine for a long time. In fact, he and his 2 brothers and 2 sisters used to peel back the tarp it rested under to sneak peeks at it. It sat in a shed on the family farm near Stafford, Kansas. “We’d talk about how neat it was,” he recalls. “I always wanted to fix it up when we were kids. My brother thought that I could trade it in for a brand new Cadillac!” But, life came and went, and the rusty car gathered dust. Dr Heyen graduated from Abilene Christian University, then Baylor College of Dentistry in 1995. He then spent 3 years in the US Air Force, completing an AEGD residency. In 1998, he and his wife Wynn moved to Wichita Falls and purchased an existing practice from Dr Dale Beeson (UTDB-Houston ‘70). They have 2 children, Abby and William, now 15 and 12. It wasn’t until Dr Heyen’s father passed away in 2010, when he and his family were cleaning out the old shed at the family farm, did he have to decide what to do with the 100-year-old buggy. It was resting in the same spot it always had. “Originally, it was my great-grandparents’,” he says. “It was delivered by train from Chicago in 2 crates, and they had to assemble it.” Used as a grocery delivery car by his great-grandfather’s sister, they bought the 1911 Sears Motor Buggy out of a Sears, Roebuck & Co. catalogue for $410. Nowadays, that amount would equal $10,000. Dr Heyen’s second cousin remembers riding in it as a child. She says all the kids would hop in the back and go for a Sunday drive. When they came to a hill, they would get out and push it up. Then, they’d hop back in and go on their way. Parting with this family heirloom was not an option, and Dr Heyen had bought it from his uncle for $1 in 1990. Happy to know that its condition is what car collectors call “barn fresh,” in 2010 Dr Heyen found a restoration expert in Wichita, Kansas, who specialized in Brass Era cars. They added some gasoline, and the old buggy cranked right up! “It gave me a lot of joy to know that this is what my great-grandparents’ automobile sounded like 100 years ago,” he says.
Michael L. Stuart, DDS, TDA President Dental School. Reading that elicits an immediate response. For some of you, that response is very positive; others, not so much. No matter our feelings, however, we all can agree that excellent dental schools are vital to the future of our profession. I encourage you to read page 4 of this publication. Exciting things are happening in our 3 Texas dental schools. In Houston, a beautiful, new facility welcomed students for the fall semester. Between faculty becoming officers of national dental organizations to multi-million dollar research grants to award-winning faculty, our dental schools are real jewels for our state. An exciting event is being planned for the American Dental Association annual session in San Francisco in October. Plans are underway for a joint alumni reunion for dental school graduates. What a great time to renew relationships with colleagues and reflect on what a great profession we have. The TDA is actively involved with students at our Texas dental schools. We recently hosted Freshmen Days at 2 dental schools, and many of our members are mentors in the Great Expectations program for D1 students. Dentists are incredible at giving back to the profession, and that should include giving back to our dental schools.
Informational Letter: Texas Comptroller of Public Accounts In late August 2012, the Texas Comptroller of Public Accounts (Comptroller) mailed “information letters” to dental and medical office throughout Texas offering dentists and physicians a penalty and interest waiver on sales and use taxes that may be owed to the State. In order to qualify for the one-time waiver, the dentist must voluntarily remit taxes owed within 60 days (October 30, 2012) from the date shown on the letter. As it pertains to sales tax, most drugs and medical supplies and equipment sold or dispensed in the dental office are exempt from sales tax. However, the 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.
Dr Don Heyen’s great-grandparents Fred and Clara Verning are pictured in their 1911 Sears Model J Motor Buggy. Dr Heyen began restoring the car to its original condition in 2010.
Dr Don Heyen of Wichita Falls is pictured in his restored 1911 Sears Model J Motor Buggy. Originally his great-grandparents’, Dr Heyen bought the car from his uncle for $1 to keep it in his family.
It took the restoration expert 18 months to reconstruct the vehicle. He took it completely apart and reassembled the 2-cylinder, 14-horsepower engine. “When we visited once, he had the entire car in pieces, labeled, and hanging on the walls,” says Dr Heyen. In May 2012 an auto carrier truck arrived at Dr Heyen’s home, and inside was the shining buggy, with all original parts and pieces, except for the upholstery, the rubber on the tires, and a rebuilt ignition switch. Dr Heyen’s family and neighbors gathered to watch them uncover it. “It was definitely an interesting event on the street,” he says. “This car brings a lot of stares and smiles.” He says he doesn’t take it to work. Instead, he and his kids motor down the neighborhood streets. According to the owner’s manual, he’s to start it 15 minutes before driving it. It smokes a little, smells of oil, and the speed tops out at about 20 mph. But driving the same car that his great-grandparents drove is something special for Dr Heyen, and he plans to keep it in his family for years to come. This recurring section highlights the lives of TDA members outside of the office. If you have an interesting story about yourself, if you are working on a project that your peers might find interesting, or if you have a hobby that keeps you busy, please contact TDA Managing Editor Nicole Scott, nicole@tda.org, 512-443-3675.
TSBDE Rule Update 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.
Texas State Board of Dental Examiners Considers Rule Changes This is a final reminder that although the Texas State Board of Dental Examiners (TSBDE) began enforcing the new sedation/anesthesia rules — 22 Chapter 110 — on January 1, 2012, additional time was specified in the Moderate Sedation rule to give Level 1 Minimal Sedation permit holders an opportunity to apply for and receive a Level 2 Moderate Sedation Permit. According to the TSBDE’s website, “Those dentists who held an Enteral Sedation Permit on June 1, 2011, who wish to administer more than a minimal combination have until January 1, 2013, to upgrade to the new Level 2 (Moderate Sedation) Permit.” For more information, please contact TDA Policy Manager Diane Rhodes at 512-443-3675, diane@tda.org.
Tax Code §151.313 Health Care Supplies includes a sales and use tax exemption for over-the-counter drugs or medicines. Comptroller Rule 3.284 Drugs, Medicines, Medical Equipment, and Devices (34 Texas Administrative Code §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, 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. Additionally, dental appliances including implants, dentures and splints, also are exempt from Texas sales tax. Comptroller Rule 3.284 (34 Texas Administrative Code §3.284 (a) (4)) defines “dental device” as an artificial replacement of one or more teeth or a dental appliance worn on the teeth to correct irregularities of growth or position. The term “dental device” does not include toothbrushes, toothpaste, dental floss, mouth mirrors, or other devices used to prevent cavities or plaque build-up or removal. Comptroller Rule 3.284 (34 Texas Administrative Code §3.284 (d)(1)) states that sales tax is not due on the sale, lease, or rental of medical equipment meeting the definition of a dental device. Based on the above provisions, the Comptroller’s staff addressed the taxability of a variety of specific products. They recommend that items designated as taxable should be purchased tax-paid (or accrued and reported as a taxable purchase) by the dental office. A table with these items is available for your reference on tda. org. Use tax is payable on the purchase of non-exempt items such as certain medical equipment and supplies, computer hardware and software, office equipment and supplies, furniture, etc., if sales tax was not collected and remitted at the time of purchase. Comptroller Rule 3.346 Use Tax (34 Texas Administrative Code §3.346) defines and details requirements regarding use tax. The Comptroller’s staff also addressed the use tax for certain dental items often purchased by dentists. A table with these items is available for your reference on tda.org. For additional questions regarding the letter, contact the Comptroller’s Office at 800-688-6829 or 512-305-9899. September 2012 / TDA Today / 3
Texas Dental Schools In the News Texas Dental Schools to Host Alumni Reception at ADA Annual Session The 3 Texas dental schools will hold a joint alumni reception at the American Dental Association Annual (ADA) annual session in San Francisco in October. The deans of Texas A&M Health Science Center (TAMHSC) Baylor College of Dentistry, UT Health Science Center at San Antonio Dental School (UTHSC-San Antonio), and the University of Texas School of Dentistry at Houston (UTSD) agreed to host a reception for the graduates and friends of the Texas dental schools on Friday, October 19, 2012, 5-7:30 p.m. in the Industry Room at the W Hotel in San Francisco. By mid-September an updated Alumni and Professional Association Events list, accessible via the Events page on the ADA annual session website, should include information about the Texas alumni reception under the heading “Texas Dental Schools.” For more information, contact Susan Mitchell Jackson at TAMHSC-Baylor College of Dentistry at 214-828-8214 or sjackson@bcd.tamhsc.edu; Sara Piety at UTHSC-San Antonio at 210-567-6536 or piety@uthscsa.edu and Bill Butler at 210-567-3177 or butlerw@uthscsa.edu; and John T. Greer at UTSD at 713-486-4380 or john.t.greer@uth.tmc.edu.
TDA Member Named IFEA President-elect
UTHSC-San Antonio Receives $2.5 Million for Faculty Development A $2.5 million, 5-year federal grant obtained by the Department of Comprehensive Dentistry at UT Health Science Center San Antonio will support faculty development and training.
EDITORIAL STAFF Stephen R. Matteson, DDS, Editor Nicole Scott, Managing Editor Lauren Oakley, Publications Coordinator Barbara Donovan, Art Director Paul H. Schlesinger, Consultant
Hicks
The project will provide career development training, including fellowships and workshops for dental students, residents and faculty. Investigators on the grant are Professor Jeffrey L. Hicks, DDS, and Associate Professor M. Norma Partida Partida, DDS, MPH, from the Department of Comprehensive Dentistry. The intent of the program, sponsored by the Health Resources and Services Administration of the Department of Health and Human Services, is to fund projects that address a current shortage of faculty in the primary care areas of dentistry and dental hygiene, and to increase access to oral health care. For additional information contact Sheila Catherine Hotchkin, hotchkin@uthscsa.edu, 210-567-3026. Reprinted with permission from Health Science Center News, a publication of the UT Health Science Center San Antonio.
Dr Samuel O. Dorn, endowed for the Frank B. Trice, DDS, Professorship in Endodontics and chair of the Department of Endodontics at the University of Texas School of Dentistry at Dorn Houston (UTSD), was elected as president-elect of the International Federation of Endodontic Associations (IFEA).
TDA Member Receives Yellen-Schoverling Award
IFEA aims to promote endodontics and endodontic education throughout the world. Dr Dorn is a life member of TDA.
The alumni association’s YellenSchoverling Award recognizes outstanding contributions to the art and science of orthodontics.
Dr Philip J. Corbin of Amarillo received the Yellen-Schoverling Award at the University of Texas Orthodontic Alumni Association’s annual meeting in June 2012 in San Antonio.
Corbin
Dr Corbin graduated from UTSD in 1975 and received his orthodontic certificate in 1978.
BOARD OF DIRECTORS Michael L. Stuart, DDS, President David A. Duncan, DDS, President-elect J. Preston Coleman, DDS, Immediate Past President Vice Presidents Arthur C. Morchat, DDS, Northeast Rita M. Cammarata, DDS, Southeast T. Beth Vance, DDS, Southwest Michael J. Goulding, DDS, Northwest Senior Directors Jean E. Bainbridge, DDS, Northeast Gregory K. Oelfke, DDS, Southeast Yvonne E. Maldonado, DDS, Southwest David C. Woodburn, DDS, Northwest Directors Jerry J. Hopson, DDS, Northeast William S. Nantz, DDS, Southeast Joshua A. Austin, DDS, Southwest Steven J. Hill, DDS, Northwest Ron Collins, DDS, Secretary-Treasurer John W. Baucum III DDS, Speaker of the House David H. McCarley, DDS, Parliamentarian Stephen R. Matteson, DDS, Editor Mary Kay Linn, Executive Director William H. Bingham, Legal Counsel TDA Today (USPS 022-007) is published monthly except for December by the Texas Dental Association, 1946 S IH-35 Ste 400, Austin, Texas 78704-3698, 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. Out-of-state ADA affiliated, $3. In-state non-ADA affiliated, $6 + tax. Out-of-state 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 September Directory of the Texas Dental Journal for more information. The Information for Contributors is available at tda. org. 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. Authors must disclose any financial or other interests they may have in Member Publication products or services described in their articles. Advertisements: Publication of advertisements in this publication does not constitute a guarantee or endorsement by the Association of the quality of value of such product or of the claims made of it by its manufacturer.
NEW PARTNERS SEPTEMBER 2012
VOLUME 13, ISSUE 9
AVAILABLE ONLINE AT TDA.ORG
Do you have used equipment sitting in storage? Or would you like to save money and buy quality, refurbished equipment to outfit your practice? Are you concerned about keeping your office regulations-compliant? Or have you been looking for a printing company that provides beautiful business cards, letterhead, marketing collateral and promotional products at a good price? Perks is proud to introduce three new partners that can help you!
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COMPLIANCE TRAINING, SERVICES (469) 342-8300 Visit tdaperks.com, or call TDA Perks Program for more information:
(512) 443-3675 Learn more at: tdaperks.com Questions about Perks? Call: (512) 443-3675.