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BTLG Table of Contents > Sales and Use Tax Annotations > E > 225.0000 Eyeglasses and Other Ophthalmic Materials > Annotation 225.0131

Sales and Use Tax Annotations

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E

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225.0000 Eyeglasses and Other Ophthalmic Materials—Regulation 1592

Annotation 225.0131

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225.0131 Thermal and Chemical Care Units. When thermal and chemical care units are furnished to patients by a physician and surgeon or optometrist as part of the purchase of soft contact lenses furnished in conjunction with professional services, the physician and surgeon or optometrist will be considered the consumer of the thermal and chemical units and tax applies to the sale of the units to the physician and surgeon or optometrist.

When a registered dispensing optician or an optometrist fills a prescription for soft contact lenses prepared by a physician and surgeon or optometrist, and thermal care or chemical care units for soft cell contact lenses are dispensed pursuant to the prescription, the dispensing optician or optometrist will be considered the consumer of such units and tax applies to the selling price of these units to the dispensing optician or optometrist.

In all other cases, the physician and surgeon, optometrist, or dispensing optician is a retailer of such units and tax applies to the gross receipts from the retail selling price of the unit to the patient or customer. Sales of these units by other retailers such as drug stores are likewise subject to tax. 2/9/81; 7/10/96.