When could an optician repair prescription-eyeglass frames without charging Texas sales tax?

Plain-English summary

Repairs to prescription-eyeglass frames were not taxable if the optician kept a record of the corrective-lens prescription based on readings from the lens and accepted a customer-signed exemption certificate stating that the repairs were to prescription eyewear.

Repair or replacement of the corrective lens itself still required a doctor's prescription. Repairs to nonprescription eyewear, including over-the-counter reading glasses and nonprescription sunglasses, remained taxable.

What this means for you

The documentation requirement differed by the work performed. Frame-only work could use prescription information read from the lens plus an exemption certificate; corrective-lens work still needed the doctor's prescription.

Common questions

Was a frame-only repair taxable? Not if the optician documented the corrective-lens prescription and accepted a signed exemption certificate.

Did lens repair or replacement require a doctor's prescription? Yes.

Were repairs to reading glasses or ordinary sunglasses exempt? No. The letter said tax was due on repairs to nonprescription eyewear.

Citations and references

• 34 Tex. Admin. Code Rule 3.284(c)(1), Drugs, Medicines, Medical Equipment, and Devices

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9204L1164D13

Original ruling text

April 1, 1992

Dear *****:

Thank you for your recent letter regarding the taxability of
repairing prescription eyewear. I appreciate your patience on
this matter.

As you recall, Section (c)(1) of Rule 3.284, Drugs, Medicines,
Medical Equipment, and Devices, requires a doctor's prescription
for the sale and repair of prescription eyewear. This section
put the burden of obtaining a doctor's prescription on the
optician even if the repair was only to the frames of the glasses.

Repairs to the frames of prescription eyewear will not be taxable
provided that you document in your records the prescription of
the corrective lens, based upon readings taken from the
corrective lens, and accept a completed exemption certificate
stating the repairs were made to prescription eyewear. The
exemption certificate must be signed by your customer. You will
still be required to obtain a doctor's prescription on the repair
or replacement of the corrective lens. Of course tax is still
due on the repair of nonprescription eyewear (i.e. over-the-
counter reading glasses and nonprescription sunglasses).

This opinion is based on the facts presented. If there are any
additional or different facts, the opinion may change.

If you have any questions or need additional information, you may
call toll free 1-800-252-5555 or the regular Austin number is
512-463-4600. You may also write to Tax Administration Division.

Sincerely,

Lindey Osborne
Tax Administration Division