NECESSITY, FUNCTION, AND CONFORMITY:
131.130(1) authorizes the
Department of Revenue to promulgate administrative regulations for the
administration and enforcement of Kentucky tax laws. This administrative
regulation interprets the sales and use tax law as it applies to transactions
involving optometrists, oculists, and opticians.
Section 1. Oculists and optometrists shall be
the consumers of the ophthalmic materials including eyeglasses, frames, and
lenses used or furnished to their patients in the performance of their
professional services. The tax accordingly shall apply to the sale of the
tangible personal property to them.
2. If optometrists fill prescriptions written by others, the
optometrist is the retailer and the tax shall apply to the entire charge made
for the glasses furnished in filling the prescription.
Section 3. Opticians are engaged in the
business of selling tangible personal property and the tax shall apply to the
entire charge made by a dispensing optician for glasses and kindred products
furnished in filling a prescription of an oculist, optometrist, or
Repairers of eyeglass frames shall be the consumers of the parts and materials
used in their repair. Repairers of eyeglass frames shall pay sales and use tax
on the purchase of all parts and materials used in their repair. Sales and use
tax shall not be due on the charge by the repairer to their customer for the
eyeglass frame repair.