N.M. Admin. Code § 3.2.232.8
Current through Register Vol. 35, No. 23, December 10, 2024
The receipts from selling contact lenses, eye glasses, eye glass frames and lens glass to ophthalmologists and optometrists may be deducted from gross receipts if the buyer delivers a nontaxable transaction certificate to the seller. Contact lenses, eye glasses, eye glass frames and lens glasses are "prosthetic devices" within the meaning of Section 7-9-73 NMSA 1978.
N.M. Admin. Code § 3.2.232.8