Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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E

225.0000 EYEGLASSES AND OTHER OPHTHALMIC MATERIALS—Regulation 1592

Annotation 225.0066

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.