17 NCAC 07B .5002          EYEGLASS FRAMES

(a)  Eyeglass frames sold in connection with the repair or replacement of eyeglasses ground on prescription of physicians, oculists, or optometrists are not subject to the tax.

(b)  Sales of eyeglass frames, cases, optical merchandise and optical supplies by optical supply houses and opticians to registered merchants, including oculists and optometrists, for resale are not subject to the tax.

 

History Note:        Authority G.S. 105‑164.5; 105‑164.13; 105‑262;

Eff. February 1, 1976.