Ill. Admin. Code tit. 86 § 130.1956
When dentists sell items of tangible personal property, such as mouthwash, toothpaste, dental floss, and the like, to purchasers for use or consumption apart from their rendering of service as dentists, they incur Retailers' Occupation Tax liability.
Dentists are engaged primarily in a profession or service occupation. To the extent to which they engage in that profession or service occupation, they are not engaged in the business of selling tangible personal property to purchasers for use or consumption within the meaning of the Act. Consequently, they are not required to remit Retailers' Occupation Tax measured by their receipts from engaging in such profession or service occupation, including receipts from both services and tangible personal property.
For information concerning the application of the Service Occupation Tax to purchases by dentists of tangible personal property that they retransfer as an incident to rendering service, see the Service Occupation Tax Part 86 Ill. Adm. Code 140.
Ill. Admin. Code tit. 86, § 130.1956