Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
225.0000 EYEGLASSES AND OTHER OPHTHALMIC MATERIALS—Regulation 1592
225.0075 Ophthalmic Materials Furnished Under Insurance. Physicians, surgeons, optometrists, and dispensing opticians are the consumers of ophthalmic materials (eyeglasses, frames, lenses, etc.,) used in the performance of their professional services. Tax applies to the sale of such materials to them regardless of whether payment is made in whole or in part by an unrelated medical insurer. The medical insurer is not the consumer. 4/18/94.