Our state (PA) typically does not impose sales tax on eyewear since it is a medically valued product. Therefore we do not impose, collect, or report sales tax on RX eyewear or sunwear. However, interesting dialogue developed recently: If a patient only purchases a frame without RX lenses, is it technically still a medically valued product ?

We debated that since the frame portion isn't taxed in a comprehensive package than sales tax shouldn't be imposed. However it could also be argued that without an RX the frame doesn't carry any medical value.

Your thoughts?