Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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E

225.0000 EYEGLASSES AND OTHER OPHTHALMIC MATERIALS—Regulation 1592

Annotation 225.0060

225.0060 Hearing Aids. Hearing aids installed in the frame of eyeglasses are not used in the treatment or correction of the human eye, and, accordingly an oculist or optometrist, who is not also a licensed hearing aid dispenser, is a retailer of such aids and not a consumer thereof. 5/16/55; 9/16/87.