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Michigan Attorney General, Formal Opinion Number 3632, March 1, 1963

Object Type: Asset
In Folder: Michigan Attorney General, Formal Opinions, 1963-2022

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Michigan Attorney General, Formal Opinion Number 3632, March 1, 1963

Item Data

Title: Michigan Attorney General, Formal Opinion Number 3632, March 1, 1963

Collection Number: RG 2026-015

Scope and Content: A licensed optometrist or ophthalmologist who examines the eyes of a patient, prescribes lenses for and furnishes the lenses as part of his contract for professional services is not subject to the provisions of the Michigan Sales Tax Act, the furnishing of lenses not being a sale of tangible personal property.

Division: Executive Office

Agency: Michigan Attorney General

Language: english

Subject: TAXATION

Subject: Sales Tax

Subject: OPTOMETRY

Subject: Furnishing of lenses by optometrist

Subject: PHYSICIANS AND SURGEONS

Subject: Professional services by ophthalmologist

Date Issued: 1963-03-01

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