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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > E > 225.0000 Eyeglasses and Other Ophthalmic Materials > Annotation 225.0080

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E

225.0000 Eyeglasses and Other Ophthalmic Materials—Regulation 1592

Annotation 225.0080

225.0080 Optometrist as Retailer. An optometrist is a retailer of goggles, sunglasses, colored glasses or occupational eye-protective devices, frames and any other tangible personal property which is not "consumed" by the optometrist in performance of professional services in the diagnosis, treatment, or correction of conditions of the human eye. 12/23/65. (Am. 2002–2).