|Organization:||Massachusetts Department of Revenue|
|Referenced Sources:||Massachusetts General Laws|
Sales and Use Tax
April 8, 1982
You inquire whether sales of prescription contact lenses are subject to the Massachusetts sales tax.
Massachusetts General Laws Chapter 64H, Section 6(l) exempts from tax sales of certain medical items, including "sales of eyeglasses, when especially designed or prescribed by an ophthalmologist, oculist or optometrist for the personal use of the owner or purchaser."
Based on the foregoing, it is ruled that sales of prescription contact lenses are exempt from the sales tax.
Very truly yours,
/s/L. Joyce Hampers
L. Joyce Hampers
Commissioner of Revenue