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.