SECTION .2700 ‑ DENTISTS: DENTAL LABORATORIES AND DENTAL SUPPLY HOUSES
17 NCAC 07B .2701 SALES TO DENTISTS AND ORTHODONTISTS
Dentists and orthodontists are deemed to be the users or consumers of tangible personal property which they purchase for use in rendering professional services. With the exception of false teeth and orthopedic appliances which are specifically exempt from tax, all sales of tangible personal property to dentists and orthodontists, including dental supplies, equipment, furnishings and other property, such as materials which dentists fabricate into false teeth, are subject to the four percent state tax and any applicable local sales or use tax. The term "false teeth" includes dentures and artificial restoration of teeth; however, as stated in this Rule, the exemption for false teeth does not apply to sales of materials to dentists which they use in fabricating false teeth. The term "orthopedic appliances" includes headgear, bows, neckstraps, wires, bands, brackets, rubber bands and jackscrews when such items are purchased by orthodontists to be assembled into various types of appliances to be worn on the person of the owner or user and other orthopedic appliances when the same are designed to be worn on the person of the owner or user.
History Note: Authority G.S. 105‑164.4; 105‑164.6; 105‑164.13; 105‑262;
Eff. February 1, 1976;
Amended Eff. October 1, 1993; October 1, 1991; January 3, 1984; November 1, 1982.