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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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360.0000 Miscellaneous Service Enterprises—Regulation 1506
Annotation 360.0110
360.0110 Hearing Aids. Assistive listening devices consist of FM receivers fully worn on the body of the hearing impaired and FM transmitters (microphones) fully worn on the body of the person speaking to the hearing impaired. The speaker talks into the transmitter, which sends the sound by FM signal to the receiver, which delivers the sound directly to the ear of the hearing impaired. Such FM transmitters and receivers fully worn on the body are "hearing aids" within section 6018.7. A licensed hearing aid dispenser is the consumer, not the retailer, of such transmitters or receivers. 2/25/88.