Eyeglass equipment considered manufacturing in Texas.

Equipment purchased by a physician for use in manufacturing lenses for eyeglasses is considered exempt under the Texas manufacturing exemption. The eyeglasses must be sold separately from the physician’s services to be considered exempt. (Texas Comptroller of Public Accounts, TX – Letter No. 200309098L, Sales and Use, September 8, 2003.)

Posted on September 15, 2003