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Optometrists who fill prescriptions by others and sell eyeglasses in connection therewith, but not for resale, are selling tangible personal property at retail and are required to collect the tax on such sales. On all sales of tangible personal property to optometrists and ocuiist~ such as instruments, equipment~ etc.~ for use or consumption in connection with their services, they are required to pay the tax to their vendors. Opticians are engaged in the businesS~Of selling tangible personal property at retailo The personal services 'they render are merely incidental thereto. They are, therefore, required to collect the tax on ali their sales of eyeglasses, sunglasses, solutions for cleaning eyeglasses, barometers, telescopes, opera glasses, and other similar articles. RULE45: l~narmacists and D~,~gists Pharmacists and registered prescription druggists selling dru~s and medicines on prescriptions for use or consumption, or selling such items in addition to other items of tangible personal property, are engaged in the business of selling tangible personal property at retail and are within the provisions of the Ordinance. The total gross receipts from the sale of drugs and medicines prepared and sold on prescriptions are within the Ordinance. Labor or service costs o~compounding drugs or medicine may not be deducted from selling prices or gross receipts in computing the tax due under the Ordinance. RULE 46: Publishers of Newspapers, Magazines, Periodicals Sales of newspapers, whether by publishers or others, are specifically exempt from the Sales Tax. Sales of paper and ink used fv~ manufacturing newspapers are sales for further processing and are also exempt from the tax. However, ~ales of magazines, periodicals and all publications other than newspapers are subject to the Sales Tax when sold to consumers. However, this does not apply to the use, s~le or distribution of religious publications to or by churches or other religions or charitable institutions for use in the customary religious and charitable activities~ which are exempt by the Ordina-ce. Sales of paper and ink used in manufactUring magazines and periodicals are sales for further processing a.d are not subject to the tax. RULE 47: Ph2sicians and ~k~rgeons Physicians and surge~DS~ are the consumers of the various items of tangible persounl property which they~se iu the rendition of their profession1 services~ and aS such, they shall pay ~e ~ to ~e vendor who sold ~ ~eir ~lies ~d e~i~t.