Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
225.0000 EYEGLASSES AND OTHER OPHTHALMIC MATERIALS—Regulation 1592
225.0135 Thermal and Chemical Care Units Sold by Dispensing Opticians. Dispensing opticians will be accorded the same treatment as physicians and surgeons or optometrists when thermal and chemical care units are dispensed to patients. As such, dispensing opticians are the consumers of thermal and chemical care units they dispense pursuant to a prescription from a physician and surgeon or optometrist for contact lenses. Tax applies when such units are sold to the dispensing optician. In all other instances, the dispensing optician is the retailer of such units and tax applies to the gross receipts from such retail sales. 1/29/81.