Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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360.0000 MISCELLANEOUS SERVICE ENTERPRISES—Regulation 1506

Annotation 360.0146

360.0146 Licensed Hearing Aid Dispensers. The following items are not "hearing aids" as defined under Regulation 1506(e) and licensed hearing aid dispensers are not consumers of these items. Tax applies when the dispenser sells or furnishes any of these items to his customer.

(1) Molds not used with a hearing aid, e.g., swim plugs, ear plugs.

(2) Assistive listening devices that may only be used in conjunction with a hearing aid, e.g., TV amplifiers through induction coil.

(3) Assistive listening devices that may be used with or without a hearing aid, e.g., phone amplifiers, infrared amplifiers, TV listeners.

(4) Items used to clean or check hearing aids, e.g., tube blowers, mold cleaners, dehumidifiers for hearing aids.

(5) Attachment used with hearing aids, e.g., direct auditory input cords with microphones or plugs for tape recorders.

(6) Personal FM equipment used in conjunction with a hearing aid or sold to a hearing impaired person. 2/8/85.