Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
225.0000 EYEGLASSES AND OTHER OPHTHALMIC MATERIALS—Regulation 1592
225.0050 Dispensing Opticians. A dispensing optician who transfers eyeglasses to an optometrist or physician who in turn transfers the eyeglasses to his patients is not regarded as dispensing ophthalmic material within the meaning of section 6018 of the Revenue and Taxation Code. Under such circumstances, he is regarded as the retailer rather than the consumer of the eyeglasses and other ophthalmic material he transfers. 1/12/77.