Information Guide

Identifying Information:Optometrists/Ophthalmologists Self-Audit Fact Sheet
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Optometrists/Ophthalmologists Self-Audit Fact Sheet
Keywords:
Approval Date:07/06/2006


Body:
KANSAS DEPARTMENT OF REVENUE
AUDIT SERVICES
OPTOMETRISTS/OPHTHALMOLOGISTS SELF-AUDIT FACT SHEET


Optometrists/Ophthalmologists
Purchases by the Optometrist/Ophthalmologist:
Inventory items to be resold Exempt
Prescription eyeglass frames and lenses Exempt
Orginal eyeglass cases Exempt
Eye drops and supplies used during the exam excluding prescription eye drops Taxable
Nonprescription items provided free to patients such as cleaning solutions and cleansing clothes for eyeglasses Taxable
Tools Taxable
Office furniture and decorations Taxable
Display Racks Taxable
Office equipment and supplies such as computers, printers, bathroom and facial tissue, office and medical forms, writing instruments, paper and telephones Taxable
Books and magazine subscriptions Taxable
Anatomical models and charts Taxable
Examining, diagnostic and surgical equipment including but not limited to: retinal cameras, ophthalmic viewers, operational microscopes, digital imaging systems, refractors, tonometers, ophthalmoscopes, slit lamps, keratomes, excimer lasers, aberrometers, ultrasound pachymeters, pupillometers and any other equipment purchased for the use in eye examination and/or eye surgery Taxable





Date Composed: 07/06/2006 Date Modified: 07/06/2006