006.05.212-GR-38.3. SALES BY OPHTHALMOLOGISTS, OPTOMETRISTS, OPTICIANS, AND EYEWEAR RETAILERS:
AR ADC 006.05.212-GR-38.3Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-38.3
006.05.212-GR-38.3. SALES BY OPHTHALMOLOGISTS, OPTOMETRISTS, OPTICIANS, AND EYEWEAR RETAILERS:
2. “Eyewear retailer” means a business enterprise engaged primarily in the retail sale of eyewear and eyewear related products. Examples of an eyewear retailer include a discount store's in-house optical shop or vision center and national chain store vision centers. An eyewear retailer may (and often does) offer the services of one or more optometrists.
B. SALES BY OPHTHALMOLOGISTS AND OPTOMETRISTS. Doctors are deemed to be the consumers or users of corrective eyeglasses requiring a prescription that are used or consumed by them in the rendition of nontaxable professional medical services. Corrective eyeglasses requiring a prescription are not taxable when sold by the doctor. The sale of tangible personal property other than corrective eyeglasses requiring a prescription by doctors to their patients is subject to sales tax.
a. The doctor may purchase tangible personal property exempt from sales or use tax as a sale for resale. (See GR-53.) At the time any item other than corrective eyeglasses requiring a prescription is sold, the doctor must collect sales tax from the patient based upon the sales price of the property to the patient. As corrective eyeglasses requiring a prescription are withdrawn from stock and transferred to the patient in conjunction with the doctor's professional services, the doctor should self-assess and pay the sales or use tax based upon the purchase price of the materials.
b. Alternatively, if the doctor makes no sales of items other than corrective eyeglasses requiring a prescription, sales or use tax on the materials used in producing corrective eyeglasses requiring a prescription may be paid to the vendor at the time of purchase. The doctor is responsible for remitting use tax on purchases from unregistered vendors.
2. Sales by Doctors to Nonpatients. When a doctor merely fills another doctor's prescription for corrective eyeglasses, such sales are not considered to be part of the doctor's nontaxable professional medical services. Rather, these sales are considered to be retail sales of tangible personal property upon which the doctor must collect sales tax from the customer.
C. SALES BY INDEPENDENT OPTICIANS. The sale of tangible personal property, including corrective eyeglasses requiring a prescription, by an independent optician is subject to sales tax as the optician is primarily engaged in the sale of tangible personal property rather than the rendition of professional medical services. Opticians should purchase all tangible personal property tax-exempt as sales for resale. (See GR-53.) Sales tax should be collected from the optician's customers at the time of sale.
D. SALES BY EYEWEAR RETAILERS. The sale of tangible personal property, including corrective eyeglasses requiring a prescription, by any eyewear retailer is subject to sales tax. Eyewear retailers should purchase all tangible personal property that is for resale tax-exempt as sales for resale. (See GR-53.) Sales tax should be collected from the retailer's customers at the time of sale.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-GR-38.3, AR ADC 006.05.212-GR-38.3
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