Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
225.0000 EYEGLASSES AND OTHER OPHTHALMIC MATERIALS—Regulation 1592
225.0090 Prescription Spectacles Sold by Manufacturer. A company is in the business of making industrial prescription safety spectacles which it sells directly to operators of industrial plants for use by their employees. While the prescription is obtained by the employees from their optometrists/doctors, the manufacturing company is not a licensed dispensing optical laboratory. Tax applies to sales of prescription spectacles by anyone other than physicians, surgeons, optometrists or licensed dispensing opticians. The sales by the company are therefore taxable. 3/24/95.