Laws, Regulations and Annotations
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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 360.0112
360.0112 Licensed Hearing Aid Dispensers. The following items are hearing aids as defined under Regulation 1506(e) and licensed hearing aid dispensers are consumers of these items. Tax does not apply when the dispenser sells or furnishes these items to his or her customer.
- Wax guard systems
- Hearing aid domes and eartips
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 or her customer.
- Products used to clean or dry hearing aids
- Battery removal kits
- Ear wax removal kits
- Battery testers
- Telephone ear pads
- Foam ear plugs
- Assistive listening devices not worn fully on the body (6/29/16)