What is toothpaste?

Toothpaste is an Over-the-Counter (OTC) toiletry item that utilizes abrasives and cleaning agents to clean teeth of plaque and other buildup for both cosmetic and long-term health purposes. There are also specialized forms of toothpaste, known as medicated toothpaste, for the treatment of specific medical conditions or diseases, but this is also very rarely eligible for reimbursement. Toothpaste is considered to be a “general health” item by the IRS, and items that are used to maintain general good health do not qualify. (Dental Health Foundation).