Information Guide

Identifying Information:Eye Doctors/Opticians & Optometrists Self-Audit Fact Sheet
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Eye Doctors/Opticians & Optometrists Self-Audit Fact Sheet
Keywords:Eye Doctors, Opticians, Optometrists, Ophthamologists information guide
Approval Date:12/17/2019


Body:
    The taxability of sales and purchases of tangible personal property and labor services by companies in the Optical, Optometry and Ophthalmology Industry are summarized below. This list is not all-inclusive.
    Purchases by the Optical, Optometry and Ophthalmology Industry
    Kansas sales or compensating use tax applies to those purchases identified or designated as taxable in the chart below. The applicable Kansas sales or Kansas consumers’ compensating use tax must be paid to the vendor or accrued and remitted directly to the Kansas Department of Revenue. Purchases from Kansas vendors may be reported using the retailers’ sales tax return. Purchases from outside this state which are delivered to this state are to be reported on the
    Kansas consumers' compensating use tax return.
Purchases
Taxable or Exempt
Equipment used to provide medical service including but not limited to: exam tables/chairs, lights and stools, autoclaves, waste receptacles, scales, stethoscopes, blood pressure monitors, etc.
Taxable
Examining, diagnostic and surgical equipment including but not limited to: keratometers, phoropters, slit lamps, lasers, pachymeters, topographers, perimeters, ophthalmoscopes, pd rulers, pupilometers, lens clocks, frame warmers, lens grinders, lensometers, focimeter, retinal cameras, ophthalmic viewers, operational microscopes, digital imaging systems, tonometers, aberrometers, and any other equipment purchased for use in eye examination and/or eye surgery.
Taxable
Medical supplies including but not limited to medical supply kits (for treatment), medical test kits (diagnostic)
such as drug test kits, medical examination kits, and ice packs.
Taxable
Coding manuals (for insurance claims), reference books and materials, office and medical forms, business
cards, notepads, facial tissue.
Taxable
Nonprescription items provided free to patients such as cleaning solutions and cleaning cloths for eyeglasses.
Taxable
Eye drops and supplies used during the exam excluding prescription eye drops.
Taxable
Uniforms, smocks and lab coats, sheets, gowns etc.
Taxable
Items consumed in providing medical treatment including but not limited to: gloves, face masks, hand soap
and hand sanitizers, needles, syringes, disposable items, etc.
Taxable
Anatomical models and charts.
Taxable
Shelving, display racks, display cases, checkout counters, cash registers & supplies, storage cabinets, etc.
Taxable
Educational materials, posters, literature.
Taxable
Motor vehicles and accessories (including lifts and other attachments).
Taxable
Furniture and fixtures, including but not limited to: desks, lamps, tables, chairs, shelving, plants, planters,
artwork, signs.
Taxable
Linen services.
Taxable
Items purchased for resale to customers, including but not limited to nonprescription eye glasses, eye
contacts, eye drops, cleaning solutions, cleaning cloths, sunglasses, cases, etc.
Exempt
Prosthetic devices and mobility enhancing equipment to be prescribed to an individual patient.
Exempt
Prescription eyeglass frames and lenses, eye contacts.
Exempt
Prescription drugs and insulin.
Exempt
Merchandise purchased for resale or rental to customers, including freight or delivery charges.
Exempt
Merchandise withdrawn from resale inventory for store use or consumption (including for use during
instructional classes).
Taxable
Tangible personal property to be given away or donated (Items that are given away or donated to a tax
exempt entity are not subject to sales tax).
Taxable
Complimentary items such as bottled water, soft drinks, coffee, creamer, sugar, cups and stir sticks, and
candy.
Taxable
Promotional items, including but not limited to, calendars, mugs, pens and items of clothing.
Taxable
Freight or delivery charges, billed by the vendor, on purchases subject to sales/use tax.
Taxable
Reference books and materials, newspaper and magazine subscriptions, forms, printed matter (including
promotional brochures, etc.), business cards, notepads, etc.
Taxable
Office supplies such as office forms, staplers, paper, pens, pencils, labels, ink, toner, ribbon cartridges, and
first aid supplies.
Taxable
Laptop and desktop computers, copiers, printers, fax machines, calculators, telephones and other similar
equipment.
Taxable
Furniture and fixtures, including but not limited to, desks, lights, tables, chairs, plants, planters, artwork and
signs.
Taxable


Date Composed: 04/04/2011 Date Modified: 04/04/2011