Section R. 205.104 - Optometrists, ophthalmologists, opticians, and optical supply housesRule 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.Mich. Admin. Code R. 205.104
1979 AC; 2023 MR 15, Eff. 8/11/2023