Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
225.0000 EYEGLASSES AND OTHER OPHTHALMIC MATERIALS—Regulation 1592
225.0130 Thermal and Chemical Care Units. When thermal care or chemical care units used to clean and sterilize contact lenses are furnished to patients by a physician and surgeon or optometrist as part of the purchase of contact lenses, the physician and surgeon or optometrist will be considered the consumer of the thermal and chemical care units. Tax applies when such units are sold to the physician and surgeon or optometrist. In all other instances, the physician and surgeon or optometrist is the retailer of such units and tax applies to the gross receipts from such retail sales. 1/21/81.