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SALES AND USE TAX TECHNICAL BULLETINS

SECTION 13

SECTION 13 - PROSTHETIC DEVICES, MOBILITY ENHANCING EQUIPMENT, DURABLE MEDICAL

EQUIPMENT, AND DURABLE MEDICAL SUPPLIES

13-1

PROSTHETIC DEVICES

A

. Exemption and Definition

1.

abdominal belts (brace type);

2.

abdominal binders and supports;

3.

access ports;

4.

acetabular cups (part of hip implant);

5.

ankle braces;

6.

anti-embolism stockings;

7.

arch supports;

8.

artificial eyes;

9.

artificial heart valves;

10.

artificial larynx;

11.

artificial limbs;

12.

atrial valves;

13.

back braces;

14.

bone cement and wax;

15.

bone growth stimulators – external – not worn;

16.

bone growth stimulators – implanted;

17.

bone pins, plates, nails, screws;

18.

braces;

19.

breast implants;

20.

breast prosthesis – external;

21.

C.P.A.P. – worn;

22.

casts and casting materials;

23.

catheters – excluding suction catheters and similar catheters;

24.

cervical collars;

25.

cochlear implants;

26.

collagen (not injectable collagen);

27.

contact lenses;

28.

corrective eyeglasses (nonprescription, such as reading glasses);

29.

defibrillator and leads – implanted;

30.

dialysis catheters – hemodialysis;

31.

dialysis catheters – peritoneal;

32.

drainage catheters;

33.

drainage catheters – urinary;

34.

drainage drains;

35.

drainage shunts;

36.

ear, nose, and throat implants;

37.

eyeglasses (prescription);

38.

false teeth;

39.

feeding catheters;

G.S. 105-164.13(12)a. exempts prosthetic devices from sales and use tax. Prosthetic devices are exempt regardless of whether they are sold on prescription. The term “prosthetic device” is defined in G.S. 105-164.3(30b) as a replacement, corrective, or supporting device worn on or in the body that meets one of the following conditions: 1) artificially replaces a missing portion of the body; 2) prevents or corrects a physical deformity or malfunction; 3) supports a weak or deformed portion of the body. The term includes repair and replacement parts for the device. The items in the following list (not all-inclusive) are exempt from tax as prosthetic devices:

North Carolina Department of Revenue

12/01/08

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