(a)  Devices. -- G.S. 105-164.13(12) exempts from sales and use tax durable medical equipment as defined under G.S. 105-164.3(8b) when sold on prescription.  The Sales and Use Tax Technical Bulletins contain a list of items that are exempt from tax as durable medical equipment when sold on prescription.  An item not included in the list in the Bulletins may also be exempt from tax when sold on prescription.

(b)  Records. - A vendor who sells durable medical equipment pursuant to a written prescription must keep sales records that segregate these sales.  The vendor must keep the original prescription for inspection by the Secretary of Revenue or an agent of the Secretary.


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

Eff. February 1, 1976;

Amended Eff. October 1, 2009; April 1, 1999; August 1, 1998; October 1, 1993; June 1, 1992; October 1, 1991; February 1, 1986.