Nevada Administrative Code
Chapter 372 - Sales and Use Taxes
APPLICATION OF TAX
Section 372.320 - Oculists, optometrists and dispensing opticians
Universal Citation: NV Admin Code 372.320
Current through September 16, 2024
1. 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.
Tax Comm'n, Combined Sales and Use Tax Ruling No. 10, eff. 3-1-68
NRS 360.090, 372.055, 372.725
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