The disagreement occurred after Mr Jacobsen had all of his teeth removed in 2014 when he was told he would otherwise lose his jaw.
He contacted the New Plymouth denture service about it three months later - a wait advised by doctors - and asked for a quote on how much it would cost for a new set of teeth.
During his appointment on June 25, 2014, Mr Zhou asked whether he had any serious health problems.
When Mr Jacobsen said he was HIV positive the technician's attitude "changed instantly", he said.
Mr Zhou backed away from the chair, taking off his gloves and saying "I can't do any work with you with HIV", Mr Jacobsen said. Mr Zhou disputes the claim.
Mr Jacobsen said he left the business embarrassed and angry, slamming the door so hard he thought it might have been damaged.
But Mr Zhou said his attitude did not change on learning Mr Jacobsen was HIV positive.
He told the tribunal, while Mr Jacobsen's HIV was a material factor in the decision to refuse him dental services, it was because of his lack of skill to work with serious medical problems.
He said he had referred Mr Jacobsen to another, more experienced dental practice in New Plymouth.
The tribunal noted Mr Zhou had "limited direct experience" dealing with clients and had just over one year in post-qualification experience.
It found Mr Zhou "properly recognised" there was a real risk that if he took on Mr Jacobsen as a client he would be acting well beyond his experience and skill level, exposing the patient to harm.
"It follows that Mr Zhou did not unlawfully discriminate against Mr Jacobsen by taking into account his HIV positive status," the tribunal stated.