North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 17. REVENUE |
CHAPTER 04. LICENSE AND EXCISE TAX DIVISION |
SUBCHAPTER B. LICENSE TAXES |
17 NCAC 04B .0609. OPTICIAN
Latest version.
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G.S. 90‑236 states that "fitting glasses on the face" constitutes practicing as a dispensing optician. Therefore, dispensing opticians fitting frames to customers' faces, and making adjustments thereto, are subject to optician's privilege license tax.
History Note: Authority G.S. 105‑41; 105‑262;
Eff. February 1, 1976.