Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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360.0000 MISCELLANEOUS SERVICE ENTERPRISES—Regulation 1506

Annotation 360.0115

360.0115 Hearing Aids—Accessories. Sales of hearing aid batteries are non taxable when sold by a licensed hearing aid dispenser. However, sales of batteries by persons not licensed as hearing aid dispensers are taxable.

Assistive listening devices, which pick up acoustical or electronic signals from a person, radio, television or like source and transmit the signal via radio, infrared or electromagnetic energy to a receiver worn on the body of a hearing impaired person, are not hearing aids, necessary accessories or component parts thereof, since the transmitters are not worn on the body of the user. The sale of such devices do not qualify for the tax treatment under Revenue and Taxation Code (RTC) section 6018.7.

Certain fully wearable FM assistive listening devices are hearing aids pursuant to section 3305 of the Business and Profession Code. As such, sales of such devices qualify as hearing aids under Revenue and Taxation Code section 6018.7.

Products used to clean a hearing aid or earmold, for wax removal or to keep a hearing aid dry, and other similar nonprescription solutions do not qualify as hearing aids or replacement parts. Accordingly, the sales of such products are subject to tax, whether sold by a licensed hearing aid dispenser or other vendor. 9/11/89.