Cliff's Notes

The Business of Dentistry

“Look Before You Jump! The Danger of Un-Reported USE Tax” & “A Product Review of the IMS System”

Cliff’s Notes for June 3, 2012

Cliff Marsh, Henry Schein ……Cell: 201-321-7494……Fax: 201-262-2210…..E-mail:


The reason we do what we do, is so that we can to do what we want to do, when we want to do it!

It’s a tongue twister, but working as a team and making informed decisions, will get us there.



“The income tax has made liars out of more Americans than golf.”

Will Rogers




This Week’s Feature on the Cliff’s Notes Channel

“Henry Schein Introduces the New World of Planmeca”


Over 100 Dental Videos

In This Week’s Issue

  • Dentrix Office Manager Blog –Treatment Options, A Faster Way!
  • Product Review – The IMS Hand Instrument Care System!
  • The Henry Schein Outlet Store – Special of the Week!
  • “The Root of It” Commentary – “Look Before You Jump! The Un-seen Dangers of Owning a Dental Practice – Un-reported Sales Tax!”
  • Attachments – NJ State Tax Law & Sleep Medicine Information Request


Treatment Options – A Faster Way!…………………………………………………………………

This Week’s Dentrix Office Manager’s Blog by Dayna Johnson

Treatment planning is one of the most important functions of the dental practice.  It becomes even more important when the practice is chartless because you need to keep the same trail of documentation when presenting options to your patients.  This is where alternate treatment cases come into play, however what I hear from the clinical team is, “We don’t have time to do all that in the treatment room”.  My answer is “Let me show you a faster way”. 

To read the rest of this blog, log onto:


Product Review –The IMS Instrument Management  System!……………………………………..

Quality instrument are expensive and instruments break then they need to be replaced.

The average dental office has a very large inventory investment in hand instruments. They are your tools of the trade and in most cases, handled with less care that a matrix retainer. Hu-Friedy’s Instrument Management System is the most comprehensive, reliable and complete instrument processing and infection control system on the market today. IMS combines sterilization, storage and organization of instruments in one integrated system. Use Hu-Friedy’s extensive IMS product offerings to improve staff and patient safety, maximize office efficiency, streamline instrument organization, and protect instruments from breakage.

See How IMS Impacts You

  Watch this informative video on the benefits of IMS in both offices and institutional settings.



The Henry Schein Outlet Store: Special of the Week!………………………………………………….

Outlet Store offers are limited in quantity and only available on a first come-first serve basis. The inventory is very fluid so it pays to check back frequently for new listings.

Log onto:

 Root ZX Apex Locator Demo Unit (#721-0056-D) – $569.00

Complete with 1 year warranty – regular catalog price – $944.99


As the world’s best selling apex locator, Root ZX II has set the industry standard for accuracy and patient safety. Invented in 1992, it was the first unit with the ability to work in wet canals – measurement is not affected by the presence or absence of blood, other discharges, or electrolytes. Root ZX II features patented technology which offers an accuracy rate of 96.2%*. User friendly, its display screen is large and easy to read. The action of the meter in the display corresponds exactly to the tactile sensation of using the file. Other features include: slim, lightweight file holder, no zero-adjustment, automatic calibration, battery power indication, and automatic power off function.
As an optional upgrade, a module enables the unit to function as a low speed handpiece, apex locator, or a combination of both. The module snaps easily onto the back of the unit and offers numerous safety features including Auto Torque Slow Down.

Dental Handpieces Dental Small Equipment Dental Equipment
Dental Laboratory Equipment Dental Burs Endodontic Files andReamers
Sterilizers Medical Equipment  

Product Categories

OVERSTOCKED: New Products that are in the manufacturer’s original sealed package
DEMO MODEL: Open-box products that have had no clinical use
RECONDITIONED: Products in excellent condition, restored to the manufacturer’s specification

All products include comprehensive warranties backed by Henry Schein



“The Root of It” Commentary for Sunday May 27, 2012………………………………….

“Look Before You Jump – The Un-seen Dangers of Owning a Dental Practice”

In dental school they don’t spend much time talking about business management or liabilities outside of clinical dentistry. Having run and maintained a business for many years, it’s a chair that I sat in and can relate to through personal experience. To coin some cliché’s, I’ve seen the “the good, the bad & the ugly” and learned that “if you’re going to play you’re going to pay”!

Federal and state regulations are getting more complex and no matter how hard you try and how legitimate you try to be, there will always be something that an auditor can find. The key to survival is passing the “smell test”. Most state/federal/insurance auditors and inspectors will give you the benefit of the doubt for what they consider honest mistakes as long as you are up front with them and don’t try to hide inconsistencies.

The most terrifying audits coming soon will be from the states. State tax revenues are down and the treasury departments are looking for un-collected and un-reported tax dollars. Just recently in the news, struck a deal with the state of NJ to start collecting sales tax due to their new distribution center located in the central part of the state. This is big because New Jersey is now going after businesses that are abusing the USE Tax law.

As a general consumer, you can legally ignore the USE tax up to $550.00 of “tax due” monies. That means that you can purchase approximately $7500.00 worth of taxable  merchandise for personal use from out of state sources without having to pay state sales tax. However, as a business, you are obligated to report all purchases when the state sales tax was not legally collected and forward the monies owed to the state. Not doing so leaves you liable for very large fines and penalties.

Lately, I have had several client audited by the state, some for standard & routine inspections and a few due to ex-employee retaliation. If you purchased items from out of state companies that do not collect NJ State sales tax, you will be held liable. It doesn’t matter if it is office or clinical supplies, if you are not willing to report the tax due, don’t buy it.

Remember this statement “NO ONE CHARGES TAX, THEY JUST COLLECT IT” and if you’re going to play with fire, expect to get burned!

Attached you will find the NJ State USE Tax law. For more information contact your tax advisor directly and please feel free to contact me with any questions or concerns.



“In our large population-based sample, SDB (sleep-disrupted breathing) was associated with an elevated risk of cancer mortality,”

Dr. F. Javier Nieto

University of Wisconsin, Madison

Today is Sunday, June 3, 2012. Enjoy your family and please be safe.

Cliff Marsh

Henry Schein Dental

P.O. Box 663 / 45 Rt. 46 East, Suite 605

Pine Brook, NJ 07058

Cell: 201-321-7494

Fax: 201-262-2210




The Cliff’s Notes Channel http://

June 3, 2012 - Posted by | Uncategorized

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