Optometrists and ophthalmologists must collect sales tax
on all tangible personal property sold in connection with eye
examinations. Eyeglasses, contact lenses, nonprescription
sunglasses and cleaning solutions are tangible personal
property. If the optical examination is listed separately on the
invoice, no tax is due on the examination fee. If the fee is not
listed separately, the entire charge is taxable.
Opticians who fill prescriptions for glasses and contact lenses
are considered retailers. Any service is incidental to the sale of
the tangible personal property and is fully taxable.
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