Nev. Admin. Code § 372.320 — 372.320

NAC 372.320    Oculists, optometrists and dispensing opticians. ( NRS 360.090 , 372.055 ,
372.725 )
1.  Oculists and optometrists are the
consumers of ophthalmic materials including eyeglasses, frames and lenses used
or furnished in the performance of their professional services in the
diagnosis, treatment or correction of conditions of the human eye. The tax
applies to the sale of the materials to oculists and optometrists.
2.  The tax applies to the entire charge made
by a dispensing optician for eyeglasses and related products furnished in
filling a prescription.
[Tax Comm’n, Combined Sales and Use Tax Ruling No. 10,
eff. 3-1-68]