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 225.0086

225.0086 Pharmacies—Sale of Contact Lenses. Registered pharmacies are the retailers of contact lenses rather than the consumer. Section 6018 does not include registered pharmacies as consumers of ophthalmic materials furnished in the treatment of human eye conditions. 2/21/96. (Am. 99–2).

(Note: See amendments to section 6018. Operative January 1, 1998, licensed pharmacists are consumers of replacement contact lenses.)