§237-15  Technicians.  When technicianssupply dentists or physicians with dentures, orthodontic devices, braces, andsimilar items which have been prepared by the technician in accordance withspecifications furnished by the dentist or physician, and such items are to beused by the dentist or physician in the dentist's or physician's professionalpractice for a particular patient who is to pay the dentist or physician forthe same as a part of the dentist's or physician's professional services, thetechnician shall be taxed as though the technician were a manufacturer sellinga product to a licensed retailer, rather than at the rate of four per centwhich is generally applied to professions and services. [L 1955, c 217, §1; RL1955, §117-14.5; am L Sp 1957, c 1, §3(t); am L 1965, c 155, §14(i); HRS§237-15; gen ch 1985]