17 NCAC 07B .1404          MEDICAL SUPPLIES AND EQUIPMENT

Sales to physicians, dentists, hospitals, or other users or consumers of medical instruments and laboratory equipment used to diagnose, prevent, treat, or cure disease are subject to applicable state and local sales or use tax.  Sales of medical equipment and medical supplies are also subject to applicable state and local sales or use tax, unless their sale is exempt under G.S. 105-164.13(12)d.  That statute exempts from tax durable medical equipment and related medical supplies that are covered under the Medicare or Medicaid program and are sold on either a certificate of medical necessity or a written prescription.  Items listed below are subject to tax, unless their sale is exempt under G.S. 105-164.13(12)d.  Items not included in the list may also be subject to tax:

(1)           Adhesive tape;

(2)           Alcohol;

(3)           Bandages;

(4)           Battery chargers;

(5)           Bed pans;

(6)           Betadine solution;

(7)           Blood glucose monitors;

(8)           Blood glucose test/reagent strips;

(9)           Blood or urine control strips;

(10)         Breathing circuits;

(11)         CO/2 saturation monitors and accessories;

(12)         Cotton;

(13)         Crutch and cane holders;

(14)         Cylinder tank carriers;

(15)         Dial-a-dose insulin delivery devices;

(16)         Dressings;

(17)         Exam gloves;

(18)         Gauze;

(19)         Knives;

(20)         I.V. hangers;

(21)         I.V. poles;

(22)         Lancets;

(23)         Microscopes;

(24)         Mouthpieces;

(25)         Needles;

(26)         Peak flow meters;

(27)         Percussors;

(28)         Pulse oximeters;

(29)         Rollabout chairs;

(30)         Scissors;

(31)         Sterile water;

(32)         Surgical gloves;

(33)         Syringes;

(34)         Tracheal suction catheters;

(35)         Tracheostomy care kits;

(36)         Tracheostomy cleaning brushes;

(37)         Tracheostomy masks and collars;

(38)         Tubing, sold by the linear foot or otherwise;

(39)         Urinals;

(40)         Urine test or reagent strips or tablets; and

(41)         X-ray machines.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105.164.13; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000; August 1, 1998; October 1, 1993; October 1, 1991.