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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 1. General Provisions and Definitions
Section 6018
6018. Oculists, optometrists and dispensing opticians. A licensed optometrist, physician and surgeon, pharmacist, or registered dispensing optician is a consumer of and shall not be considered a retailer within the provisions of this part as follows:
(a) In the case of a licensed optometrist or physician and surgeon with respect to the ophthalmic materials used or furnished by him or her, in the performance of his or her professional services in the diagnosis, treatment or correction of conditions of the human eye, including the adaptation of lenses or frames for the aid thereof.
(b) In the case of a licensed pharmacist only with respect to replacement contact lenses dispensed pursuant to Section 4124 of the Business and Professions Code.
(c) In the case of a registered dispensing optician with respect to the dispensing of ophthalmic materials.
History—Added by Stats. 1947, p. 656, in effect September 19, 1947. Stats. 1970, p. 3433, operative July 1, 1971, deleted "or" after the first "optometrist"; added "or registered dispensing optician", "in the case of a licensed optometrist or physician and surgeon" and "or in the case of a registered dispensing optician." Stats. 1997, Ch. 184 (SB 13), in effect August 4, 1997, operative January 1, 1998, added "pharmacist," after "surgeon" and added "as follows:" after "this part" in the first paragraph; created new subdivision (a) with balance of the sentence beginning with "in the case of a licensed optometrist" and added "or her" after "him", added "or her" after "his" and deleted ", or" after "thereof" therein; added subdivision (b); created new subdivision (c) with the balance of the sentence beginning with "in the case of a registered dispensing optician".