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SALES AND USE TAX TECHNICAL BULLETINS

SECTION 13

  • 3.

    bed cradles;

  • 4.

    bed pull-up T handles/bars;

  • 5.

    bedside rails;

  • 6.

    canes; repair and replacement parts for canes;

  • 7.

    crutches;

  • 8.

    handrails and grab bars;

  • 9.

    lift chairs and replacement parts;

  • 10.

    mobility enhancing car seats;

  • 11.

    patient lifts (sling or seat);

  • 12.

    scooters and transporters;

  • 13.

    specialty chairs – (wheelchairs adapted for specific uses or functions);

  • 14.

    swivel seats;

  • 15.

    transfer belts (worn by patients);

  • 16.

    transfer boards;

  • 17.

    trapeze bars;

  • 18.

    walkers; repair and replacement parts for walkers; attachments and accessories designed specifically for walkers;

  • 19.

    wheelchair ramps (tangible personal property but not ramps constructed of building materials);

  • 20.

    wheelchairs and other travel chairs; repair and replacement parts for the chairs; attachments and accessories designed specifically for the chairs;

B. Records

A vendor who sells mobility enhancing equipment pursuant to a written prescription must keep sales records that clearly segregate these sales. The vendor must keep the original prescription for inspection by the Secretary of Revenue or an agent of the Secretary.

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: April 1, 2008; February 1, 2007; February 1, 2004; June 1, 2002; October 1, 1999; October 15, 1998.

13-3

DURABLE MEDICAL EQUIPMENT

  • A.

    Exemption and Definition

    • G.

      S. 105-164.13(12)c. exempts from sales and use tax “durable medical equipment sold on prescription.” The term “durable medical equipment” is defined in G.S. 105-164.3(8b) as equipment that meets all of the following conditions: 1) can withstand repeated use; 2) primarily and customarily used to serve a medical purpose; 3) generally not useful to a person in the absence of an illness or injury; and 4) not worn in or on the body. The term includes repair and replacement parts for the equipment. The term does not include mobility enhancing equipment. The items in the following list (not all-inclusive) are considered to be durable medical equipment and are exempt from tax when sold on prescription:

  • 1.

    abduction, cervical, and orthodic pillows;

  • 2.

    ambu resuscitators (reusable);

  • 3.

    anesthesia machines;

  • 4.

    anesthesia ventilators

  • 5.

    anti-thrombolytic pumps;

  • 6.

    apnea monitors;

  • 7.

    aqua K pumps and pads;

North Carolina Department of Revenue

12/01/08

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