Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
225.0000 EYEGLASSES AND OTHER OPHTHALMIC MATERIALS—Regulation 1592
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.