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40.

Foley catheters;

41.

gastric bands;

42.

gastrostomy kits;

43.

grafts;

44.

hands and feet implants;

45.

head halters;

46.

hearing aids and hearing aid batteries;

47.

hip and knee implants;

48.

humid vents for tracheostomies;

49.

implanted expander – tissue and breast;

50.

infuser pumps – worn;

51.

infusion sets for external insulin pumps;

52.

insulin pumps;

53.

intragastric balloons;

54.

knee immobilizers;

55.

mastectomy surgical bras;

56.

maxillofacial devices – implanted;

57.

membranes implants;

58.

nasal cannulas;

59.

nerve stimulators – implanted with leads;

60.

obturators for cleft palates;

61.

ocular implants;

62.

orbital implants;

63.

orthobiologics implants;

64.

orthopedic shoes, shoe lifts, inserts, arch supports, heel protectors;

65.

ostomy – adhesives;

66.

ostomy – barriers (wafer, seal ring, protective film, paste, stomahesive, but not prep

wipes, powder, cleansers, skin prep items, lubricants);

67.

ostomy – catheters;

68.

ostomy – collection leg bags and pouches;

69.

ostomy – drain tubes and valves;

70.

pacemakers and leads;

71.

pacemakers – not implanted – worn;

72.

penile pumps;

73.

pressure garments;

74.

programmable drug infusion devices;

75.

Salem sump with anti-reflux valves;

76.

seprafilm;

77.

shoes – post operative;

78.

shoulder and elbow implants;

79.

skin implants – synthetic;

80.

sleeves – compression;

81.

slings;

82.

speech aids – electronic (worn);

83.

sphincters;

84.

splint and splint materials;

85.

staples, sutures and suture alternatives;

86.

stents – implanted in body;

87.

stockings – compression;

88.

stump shrinkers;

89.

supports – dorsolumbar, lumbosacral, maternity, post-operative, or sacroiliac;

90.

surgical mesh implants;

91.

suspensories;

92.

tendon implants;

93.

tens units – worn;

SALES AND USE TAX TECHNICAL BULLETINS

SECTION 13

North Carolina Department of Revenue

12/01/08

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