N.M. Admin. Code § 3.2.232.8 - EYE WEAR
The receipts from selling contact lenses, eye glasses, eye glass frames and lens glass to ophthalmologists and optometrists may be deducted from gross receipts if the buyer delivers a nontaxable transaction certificate to the seller. Contact lenses, eye glasses, eye glass frames and lens glasses are "prosthetic devices" within the meaning of Section 7-9-73 NMSA 1978.
Notes
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