Mich. Admin. Code R 205.104 — Optometrists, ophthalmologists, opticians, and optical supply houses

Rule 54. (1) Licensed optometrists and ophthalmologists that examine, prescribe,
and dispense eyeglasses and contact lenses are considered, for sales tax purposes, to be
making retail sales. A sales tax license is required for this activity.
(2) Eyeglasses dispensed to a patient by an ophthalmologist, optometrist, or optician
pursuant to a prescription to correct that patient’s vision, and repair and replacement parts
for the eyeglasses, are exempt. Contact lenses are taxable. If necessary to complete the
sale of contact lenses, examination charges or other service charges are taxable, even if
billed separately.
(3) Sales by opticians and optical supply houses to optometrists and
ophthalmologists are exempt when sold for resale, provided the optometrist or
ophthalmologist is properly licensed as a retailer as noted in subrule (1) of this rule.
Courtesy of Michigan Administrative Rules
(4) Physicians acting in the capacity of optometrists or ophthalmologists are subject
to this rule, see R 205.111.