35 Miss. Admin. Code Pt. IV, Subpt. 12, Ch. 01 — Optometrists and Ophthalmologists

Professional Services
100 Optometrists and ophthalmologists primarily rendering professional services are not
construed as retailers by the Sales Tax Law, but are regarded as the users or consumers of
all tangible personal property purchased either to be consumed or used by them or
delivered to their customers in connection with the professional services rendered.
Optometrists and ophthalmologists who manufacture glasses pursuant to their own
examinations and prescriptions are also considered the users of all ophthalmic goods and
related products purchased and are treated the same as non-manufacturing optometrists or
ophthalmologists. Sales to or purchase by optometrists or ophthalmologists, in this
instance, are taxable at the regular retail rate of sales or use tax which should be charged
and collected by the seller at the time of sale. If the use tax is not charged and collected
by the out -of-state seller at the time of sale, the purchaser is required to file a use tax
return, Form 72-110, covering the tax applicable to such out-of-state purchases.
101 (Reserved)
Retail Sales
200 Optometrists who maintain and operate a retail establishment such as a jewelry store,
optical supply house, etc., or who are associated with a retail establishment, are construed
as retailers and are liable for a sales tax on their Mississippi sales. Purchases of
merchandise by a licensed retailer for resale at retail are exempt from sales or use tax.
201 Opticians, optical dispensaries, and optical supply houses, or any other person selling
tangible personal property and not primarily rendering professional services as
optometrists and ophthalmologists, as outlined in the first paragraph above, are likewise
construed as retailers or wholesalers and are required to file Mississippi sales or use tax
returns. A licensed retail establishment employing an examiner may exclude the
examination charge from the gross proceeds of sales; provided this fee is a separate
charge and records are kept to substantiate it.
202 (Reserved)