SECTION .3300 ‑ ORTHOPEDIC APPLIANCES
17 NCAC 07B .3301 EXEMPT PROSTHETIC DEVICES
(a) Exemption. G.S. 105-164.13(12) exempts from sales and
use tax prosthetic devices as defined in G.S. 105-164.3(30b). The exemption
includes orthodontic materials that are purchased by an orthodontist for
assembly into an appliance to be worn by a patient. Prosthetic devices are
exempt regardless of whether they are sold on prescription.
(b) Specific Items. -- The Sales and Use Tax Technical
Bulletins contain a list of exempt prosthetic devices and a list of orthodontic
materials that are considered to be exempt prosthetic devices when they are
purchased by an orthodontist for assembly into an appliance. An item that is
not included in these lists may also be exempt.
History Note: Authority G.S. 105‑164.13; 105‑262;
Eff. February 1, 1976;
Amended Eff. October 1, 2009; April 1, 1999; August 1,
1998; October 1, 1993; October 1, 1991; July 1, 1989; February 1, 1986.