SECTION .5000 ‑ EYEGLASSES AND OTHER OPHTHALMIC AIDS AND SUPPLIES:      OCULISTS: OPTOMETRISTS AND OPTICIANS

 

 

 

17 NCAC 07B .5001          PRESCRIPTION EYEGLASSES

Sales of eyeglasses ground on prescription of physicians, oculists or optometrists, including frames as an integral part thereof, are not subject to the tax.

 

History Note:        Authority G.S. 105‑164.13; 105‑262;

Eff. February 1, 1976.