Best Practices on Dental Amalgam Waste We know that mercury-containing wastes can threaten our environment. Washed down the drain, or otherwise improperly disposed of, mercury can find its way into Sacramento waterways and the environment. As health care professionals, we play a part in keeping our patients healthy. We also need to show the public that we are good environmental stewards. SDDS is working closely with the Sacramento Regional County Sanitation District to help ensure the dental community knows how they can help. Please post this
poster in your office to remind you of these best
practices! |
Infection Control Regulations Amended The Dental Board has amended its infection control regulations, and the amendments went into effect on August 20. A copy of the amended regulations is available on cdacompass.com The regulations require a written protocol be developed, maintained, and periodically updated for proper instrument processing, operatory cleanliness, and management of injuries. Sample written protocols can be found on cdacompass.com. A future Update article will review the changes in the regulations. |
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BOE
- NEW TAXES FOR YOUR PRACTICE What do you need to do? 1. Register as a business entity: The informational letter on the Use Tax Registration, along wit hthe registration form, can be obtained from http://www.boe.ca.gov/news/pdf/l232.pdf If you gross over $100k (which means just about everyone), you
need to register. Even if you do not think you have anything to report,
you are a “qualified purchaser” and must register with the
Board of Equalization (BOE). Assignment of account number may take several
weeks, so you may wish to do this quickly. 2. Study what you need to report: This would include any supply invoices that California sales tax has not been applied to from out of state vendors. Exemptions would be surgical supplies that are “implanted” (i.e. dental implants & graft materials). Study the exact wording
for your own interpretation at: 3. File Use Tax Returns:
The Board of Equalization has stated that it expects the registered
individual or business to file Use Tax returns for 2007, 2008, and 2009.
According to the law, the BOE actually can require you to pay taxes
for the past 8 years of documentation. Returns can be obtained from
the BOE. The most effective way to request a tax form is to fax a letter
requesting this form from your local BOE office [Sacramento: (916) 227-6700]. 4. Don't be late!
There will be interest and penalty for any late payment. There is no
avoidance for the interest. As for the penalty, you can plead your case
by filing a request for relief of penalty which can be found on the
FAQ information site mentioned below. The implication of not doing these steps is that the BOE will audit your office (this has happened to several SDDS members already). FAQ on New Use Tax
Registration: Information extrapolated
and amended from an article by Dr. Richard Kao |

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Are you a new dentist? Opening a new practice? |
Updated January 13, 2012