17 NCAC 07B .2401          SALES OF MEDICAL SUPPLIES AND EQUIPMENT TO VETERINARIANS

A veterinarian is a physician.  Therefore, sales to a veterinarian of medical instruments, laboratory equipment, medical supplies, and medical equipment used to diagnose, prevent, treat, or cure disease are subject to applicable State and local sales or use tax.  Rule 17 NCAC 7B .1404 lists medical items that are subject to tax.

 

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

Eff. February 1, 1976;

Amended Eff. July 1, 2000; August 1, 1996; April 1, 1995; October 1, 1993; October 1, 1991; August 1, 1986.