Mich. Admin. Code R. 205.104 - Optometrists, ophthalmologists, opticians, and optical supply houses
Rule 54.
(1)
Licensed optometrists and ophthalmologists that examine, prescribe, and
dispense eyeglasses and contact lenses are considered, for sales tax purposes,
to be making retail sales. A sales tax license is required for this
activity.
(2) Eyeglasses dispensed
to a patient by an ophthalmologist, optometrist, or optician pursuant to a
prescription to correct that patient's vision, and repair and replacement parts
for the eyeglasses, are exempt. Contact lenses are taxable. If necessary to
complete the sale of contact lenses, examination charges or other service
charges are taxable, even if billed separately.
(3) Sales by opticians and optical supply
houses to optometrists and ophthalmologists are exempt when sold for resale,
provided the optometrist or ophthalmologist is properly licensed as a retailer
as noted in subrule (1) of this rule.
(4) Physicians acting in the capacity of
optometrists or ophthalmologists are subject to this rule, see
R 205.111.
Notes
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