Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
225.0000 EYEGLASSES AND OTHER OPHTHALMIC MATERIALS—Regulation 1592
225.0100 Regrinding Ophthalmic Lenses. Taxable fabrication labor includes the additional grinding of new lenses necessitated either by an error in the optometrist's prescription or by the patient's finding they are not correct after wearing them for a short period of time. If, however, a new prescription is necessitated after a considerable period of time because of a change of vision, a regrinding of the old lenses constitutes a modification, not a fabrication. The inserting of new lenses in the patient's old frames is non-taxable installation labor. 6/5/59.