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North Carolina Administrative Code (Last Updated: November 13, 2014) |
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TITLE 17. REVENUE |
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CHAPTER 07. SALES AND USE TAX AND MANUFACTURING PRIVILEGE TAX |
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SUBCHAPTER B. STATE SALES AND USE TAX |
17 NCAC 07B .2401. SALES OF MEDICAL SUPPLIES AND EQUIPMENT TO VETERINARIANS
Latest version.
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A veterinarian is a physician. Therefore, sales to a veterinarian of medical instruments, laboratory equipment, medical supplies, and medical equipment used to diagnose, prevent, treat, or cure disease are subject to applicable State and local sales or use tax. Rule 17 NCAC 7B .1404 lists medical items that are subject to tax.
History Note: Authority G.S. 105‑164.4; 105‑164.6; 105‑262;
Eff. February 1, 1976;
Amended Eff. July 1, 2000; August 1, 1996; April 1, 1995; October 1, 1993; October 1, 1991; August 1, 1986.