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94.

testicular and penile implants;

95.

trachea tubes;

96.

tracheostomy inner cannulas;

97.

tracheostomy speaking values;

98.

traction devices – worn on the body;

99.

trusses;

100.

tubes of the following types that are implanted in the body: tracheotomy or

laryngectomy;

101.

vena cava filters.

SALES AND USE TAX TECHNICAL BULLETINS

SECTION 13

B. Orthodontic Materials

The items listed below are exempt as prosthetic devices when they are purchased by an orthodontist to be assembled into an appliance to be worn by a patient:

1.

bows;

2.

bands;

3.

brackets;

4.

headgear;

5.

jackscrews;

6.

neckstraps;

7.

rubber bands;

8.

wires.

Note:

For additional information

Technical Bulletins Section 14.

on

orthodontists

and

dentists,

refer

to

Sales

and

Use

Tax

C. Records

A vendor who sells prosthetic devices must keep sales records that clearly segregate these sales.

History Note:

Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.22; 105-164.24; 105-264; Issued: June 1, 1996; Revised: December 1, 2008; April 1, 2008; February 1, 2007; February 1, 2004; June 1, 2002; October 1, 1999; October 15, 1998.

13-2

MOBILITY ENHANCING EQUIPMENT

  • A.

    Exemption and Definition

    • G.

      S. 105-164.13(12)b. exempts from sales and use tax mobility enhancing equipment sold on a prescription. The term “mobility enhancing equipment” is defined in G.S. 105-164.3(21a) as equipment that meets all of the following conditions: 1) primarily and customarily used to provide or increase the ability of an individual to move from one place to another; 2) appropriate for use either in a home or motor vehicle; 3) not generally used by a person with normal mobility; and 4) not normally provided on a motor vehicle by a motor vehicle manufacturer. The term includes repair and replacement parts for the equipment but does not include durable medical equipment. The items in the following list (not all-inclusive) are considered to be mobility enhancing equipment and are exempt from tax when sold on prescription:

  • 1.

    bath aids – raised toilet seats;

  • 2.

    bath aids – tub and shower seats and stools; bathtub transfer benches;

North Carolina Department of Revenue

12/01/08

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