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Sales & Use Tax

Sales & Use Tax2017-03-01T11:55:37+00:00

The following statutes and regulations govern optometric sales and use tax in Kentucky:

103 KAR 26:010 – Service enterprises in general

103 KAR 26:030 – Optometrists, oculists and opticians

KRS 139.472 – Exemption for certain medical items

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