As we suit up with Personal Protection Equipment, or PPE, we are getting many questions about PPE and medical insurance. Can dentists bill medical insurance for utilizing additional PPE during COVID?  When medically necessary, dentists can bill many procedures to medical insurances, including accidents, emergency care, TMJ disorder, Dental Sleep Medicine for sleep apnea appliances, bone grafts, frenectomies, and dental implants.

Most insurers state that PPE is already factored into the CPT codes.  For example, typically, two pairs of non-sterile gloves are already included in the medical supply package for every Evaluation and Management (E/M) service

Can We Bill for Additional PPE?

Providers may separately report other PPE items using CPT code 99070, which stands for: Supplies and materials (except spectacles). This is provided by the physician or other qualified health care professional.  This code handles supplies over and above those usually included with the office visit. This also includes other services rendered (list drugs, trays, supplies, or materials provided).

Be sure to include a description of the material in your SOAP notes or narrative reports.  It’s also recommended that you describe the materials on the CMS 1500 claim form in “supplemental information”.


Learn More About Dental to Medical Billing & Cross-Coding

To learn more about PPE and medical insurance, we suggest checking out Niermance CE+Nierman CE+  is a new, online learning platform with courses that thoroughly teach the billing of supplies, accidents, emergency care, TMJ disorder, sleep apnea appliances, and oral surgeries to medical insurance.

Contact us

Please feel free to contact us with any questions related to this article on GAP Exceptions when billing medical insurance in dentistry. Send us an email at or call 1-800-879-6468 option 1.

About: Nierman Practice Management

Nierman Practice Management is the leader in dental-to-medical billing and cross-coding solutions for dental practices.

They have been helping dental practices expand into medical billing, sleep apnea treatment, & TMJ/orofacial pain since 1988, with innovative technology platforms, training, and medical billing services. Their proprietary DentalWriter Software is the leading dental practice management and EMR system for narrative report and medical billing for dentists for sleep apnea, TMD, & oral surgeries.