17 NCAC 07B .1401. PRESCRIPTION DRUGS

Latest version.

Prescription drugs are exempt from sales and use tax. This applies regardless of whether the drug is used by a physician or another medical provider in administering treatment to a patient.

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

Eff. February 1, 1976;

Amended Eff. July 1, 2000; October 1, 1993; May 1, 1990; August 1, 1988.

                    
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