Related to:
Letter Ruling

Letter Ruling Letter Ruling 82-37: Medicine and Medical Devices: Prescription Contact Lenses

Date: 04/08/1982
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

LJH:JXD:mf

LR 82-37

Referenced Sources:

Feedback

Tell us what you think