Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
225.0000 EYEGLASSES AND OTHER OPHTHALMIC MATERIALS—Regulation 1592
225.0066 Intraocular Molecular Lenses. Intraocular molecular lenses are considered ophthalmic or ocular devices. As such, they are excluded from the definition of "medicine" under section 6369(c)(4) and sales or use tax would apply to their sales to physicians and surgeons and optometrists. 1/3/78.