Dental services, like most medical procedures, are generally not subject to sales tax in the United States. This is because the government deems these services as necessary for maintaining good health and well-being.
However, there are some exceptions to this rule. For example, some states may impose a sales tax on cosmetic dental procedures, such as teeth whitening or veneers. Additionally, some dental products, such as toothbrushes and toothpaste, may be subject to sales tax.