Section 372.320 - Oculists, optometrists and dispensing opticians1. Oculists and optometrists are the consumers of ophthalmic materials including eyeglasses, frames and lenses used or furnished in the performance of their professional services in the diagnosis, treatment or correction of conditions of the human eye. The tax applies to the sale of the materials to oculists and optometrists.2. The tax applies to the entire charge made by a dispensing optician for eyeglasses and related products furnished in filling a prescription.Nev. Admin. Code § 372.320
Tax Comm'n, Combined Sales and Use Tax Ruling No. 10, eff. 3-1-68NRS 360.090, 372.055, 372.725