CDT CODE D9985 SALES TAX

CDT Code “D9985 Sales Tax” became effective January 1, 2014.  There are currently four states, Hawaii, Minnesota, New Jersey, and New Mexico, requiring service/sales tax on some or all dental procedures.  These four and many other states have for some time collected sales tax on certain products available for patients to purchase from the practice or provided to patients as part of their care by the practice.  Without the use of Code D9985 on ADA claim forms and on pending HIPAA standard electronic claim forms, transactions in a patient’s record cannot be accurately recorded.  Also, code D9985 is needed to distinguish between the fee for a procedure with and without the sales/service tax added.  If the sales/service tax is not filed separately, fees may appear higher than they are; i.e., be artificially inflated.

For more information on Code D9985, go to:  www.ada.org/en/publications/cdt/ada-dental-claim-form.