Kentucky DOR Amends Proposed Sales Tax Regulation Concerning Transactions Involving Optometrists, Oculists, Opticians

The Kentucky Department of Revenue Jan. 1, 2020 proposed to amend a regulation interpreting the sales and use tax law applicable to transactions involving optometrists, oculists, and opticians. The Administrative Regulation Review Subcommittee amended the provisions after receiving comments. The proposal includes measures to: 1) provide that repairers of eyeglass frames shall pay sales and use tax on the purchase of all parts and materials used in their repair; 2) clarify that sales and use tax shall not be due on the charge by the repairer to their customer for the eyeglass frame repair; and 3) clarify that oculists and ...