Section .3300 ‑ Orthopedic Appliances

Link to law: 17 - revenue/chapter 07 - sales and use tax and manufacturing privilege tax/subchapter b/17 ncac 07b .3301.html
Published: 2015

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(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.