Were repairs, replacement parts, and upgrades to prescription eyeglasses exempt from Florida sales tax?

Plain-English summary

Florida treated charges for repairing and upgrading prescription eyeglasses as exempt from sales tax. The exemption covered major and minor work, including replacement frames, frame repairs, replacement nose pads, and lens coatings.

The Department reasoned that the statute exempted prescription eyeglasses and items incidental to them or becoming part of them as prescribed medical products. It did not limit the exemption to the glasses' original sale or to repairs performed by the original seller.

The repair dealer had a recordkeeping condition: its books and records needed to show that the repairs or upgrades were made to prescription eyeglasses. The TAA did not extend the exemption to the retailer's nonprescription sunglasses or unrelated eyewear products.

Common questions

Were replacement frames exempt? Yes, when used to repair prescription eyeglasses.

Were lens coatings and replacement nose pads exempt? Yes. The ruling expressly included both.

Did the repair dealer have to be the original seller? No. The exemption applied even when another dealer originally sold the prescription glasses.

What documentation was required? The dealer had to document in its books and records that the repair or upgrade involved prescription eyeglasses.

Citations and references

• Fla. Stat. § 212.08(2)(a)
• Fla. Admin. Code r. 12A-1.020(17)(a)
• Fla. Stat. § 213.22

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 98A-093

Original ruling text

SUMMARY

Section 212.08(2)(a), F.S., exempts prescription eyeglasses
and items incidental thereto or which become a part
thereof. The legislative intent is to exempt prescription
eyeglasses and items incidental thereto or which become a
part thereof because they are a prescribed medical product.
It does not limit the exemption to prescription eyeglasses
and incidental items thereto or which become a part thereof
when they were originally sold but provides an exemption
for all prescription eyeglasses regardless of when
purchased or by whom sold. In order to keep the
prescription eyeglasses operating and functioning properly,
the statute provides for repairs and upgrades to
prescription eyeglasses. Therefore, charges for repairs to
prescription eyeglasses, including frame replacements,
frame repairs, replacement nose pads, and lens coatings,
are exempt from sales tax under section 212.08(2)(a), F.S.,
and Rule 12A-1.020(17)(a), F.A.C. The exemption includes
new prescription eyeglasses sold by the dealer doing the
repairs, or prescription eyeglasses sold by someone other
than original selling dealer that are being repaired or
upgraded by another dealer. However, the dealer doing the
repairs must document in its books and records that the
repairs and upgrades were made to prescription eyeglasses.

Dec 24, 1998

Re: TAA 98A-093
Repairs, Replacement Parts and Upgrades to Prescription
Eyeglasses
Section 212.08(2)(a), F.S.
Rule 12A-1.020(17)(a), F.A.C.

Dear :

This is in response to your letter of October 28, 1998. In
your letter you requested the issuance of a technical assistance

advisement on behalf of your client XXX (hereinafter "Taxpayer")
regarding the taxability of your client's repairs, replacement
parts and upgrades to prescription eyeglasses.

Your letter provides in part:

[Taxpayer] sells eyeglasses which are constructed locally
at each site. Customers bring a prescription for
corrective lenses, or receive an exam from an associate
ophthalmologist on-site, or sometimes prescriptions are
copied from existing lenses. Equipment at each location is
employed to grind and polish a lens blank into the
prescription, then cut the lens to fit in one of the styles
of frames available, and to install the lenses into the
frames to produce a completed pair of glasses. [Taxpayer]
also sells cases, elastic bands, sunglasses, and various
paraphernalia associated with eye wear. Sales tax is
collected and remitted on sales of nonprescription
sunglasses and items not associated with prescription
glasses. Nonprescription sales represent approximately 4%
of total sales annually.

Customers occasionally return to have their glasses
repaired or altered. These repairs sometimes consist of a
major replacement of parts, such as a new frame or new
lenses. Sometimes minor repairs, such as installing new
nose pads or soldering broken frames, are requested.

Additionally, customers sometimes ask that their clear
lenses be colored to create prescription sunglasses from an
older pair of glasses.

APPLICABLE AUTHORITY

Section 212.08(2)(a), F.S., provides in pertinent part:

(2) EXEMPTIONS; MEDICAL(a) There shall be exempt from the tax imposed by this
chapter... prescription eyeglasses and items incidential
thereto or which become a part thereof;....

Rule 12A-1.020(17)(a), F.A.C., provides in part;

(17)(a) Prescription eyeglasses and incidential items
which become parts thereof are exempt. Prescription
eyeglasses includes lenses, including contact lenses,
prescribed for the correction of a patient's refractive
effort, for the improvement of a patient's vision, or for
protective purposes. Incidential items to prescription
eyeglasses includes frames, component parts, carrying case
and other like items if purchased for use with prescription
eyeglasses....

DEPARTMENT RESPONSE

Section 212.08(2)(a), F.S., quoted above, exempts
prescription eyeglasses and items incidential thereto or which
become a part thereof. The legislative intent is to exempt
prescription eyeglasses and items incidential thereto or which
become a part thereof because they are a prescribed medical
product. It does not limit the exemption to prescription
eyeglasses and incidential items thereto or which become a part
thereof when they were originally sold but provides an exemption
for all prescription eyeglasses regardless of when purchased or
by whom sold. In order to keep the prescription eyeglasses
operating and functioning properly, the statute provides for
repairs and upgrades to prescription eyeglasses. Therefore,
Taxpayer's charges for repairs to prescription eyeglasses,
including frame replacements, frame repairs, replacement nose
pads, and lens coatings, are exempt from sales tax under section
212.08(2)(a), F.S., and Rule 12A-1.020(17)(a), F.A.C. The
exemption includes new prescription eyeglasses sold by Taxpayer
or those that were originally sold by Taxpayer or someone other
than Taxpayer that were repaired or upgraded by Taxpayer.
However, Taxpayer must document in its books and records that
the repairs and upgrades were made to prescription eyeglasses.

This response constitutes a Technical Assistance Advisement
under s. 213.22, F.S., which is binding on the department only
under the facts and circumstances described in the request for
this advice as specified in s. 213.22, F.S. Our response is

predicated on those facts and the specific situation summarized
above. You are advised that subsequent statutory or
administrative rule changes or judicial interpretations of the
statutes or rules upon which this advice is based may subject
similar future transactions to a different treatment than
expressed in this response.

You are further advised that this response and your request
are public records under Chapter 119, F.S., which are subject to
disclosure to the public under the conditions of s. 213.22, F.S.
Your name, address, and any other details which might lead to
identification of the taxpayer must be deleted by the Department
before disclosure. In an effort to protect the confidentiality
of such information, we request you notify the undersigned in
writing within 15 days of any deletions you wish made to the
request or the response.

Sincerely,

Richard S. Harrod
Senior Tax Specialist
Technical Assistance &
Dispute Resolution

RSH/h
Control No.35677