17 NCAC 07B .1804          OXYGEN

Sales of oxygen and oxygen dispensing equipment to hospitals, sanitariums, nursing homes or rest homes for use in administering oxygen to patients are subject to the applicable statutory state and local sales or use tax.  Sales of oxygen on written prescription of a physician or dentist are exempt from sales tax.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.6; 105‑164.13; 105‑262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46;

Eff. February 1, 1976;

Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; January 1, 1982.