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 225.0120

225.0120 Sales to the General Public. Sales of ophthalmic materials to the general public by manufacturers of such materials are retail sales subject to tax on the full amount charged. Transfers to patients are exempt only when made by a licensed optometrist, physician and surgeon or a registered dispensing optician. 9/13/94.