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62.

kinetic therapy beds;

63.

lithotripters;

64.

mammography equipment – diagnostic;

65.

mattresses, whether spring, foam, or pressure;

66.

medical atomizers – reusable;

67.

medical instruments – reusable;

68.

monitors – stationary;

69.

MRI/CT;

70.

nebulizers;

71.

needleless drug delivery system – injection guns;

72.

nerve stimulators – programmers;

73.

opthalmascopes;

74.

osteogenesis stimulators that are noninvasive;

75.

ostomy – other (irrigation sets);

76.

otoscopes;

77.

overbed tables and trays;

78.

oxygen and water vapor enriching systems;

79.

oxygen concentrators; oxygen regulators; oxygen systems, whether liquid or gas; oxygen

tents;

80.

oxygen delivery – respiratory equipment;

81.

oxygen tents/beds;

82.

pacemakers – not implanted – not worn;

83.

pacemaker transmitters;

84.

paraffin bath units;

85.

parenteral – feeding bags – disposable;

86.

parenteral – feeding connectors;

87.

parenteral – feeding tubing;

88.

parenteral pumps and I.V. stands;

89.

passive motion exercise devices;

90.

patient positioners, including prone or side-lying positioners;

91.

percussors;

92.

platelet separators;

93.

pressure reduction therapy beds;

94.

programmable drug infusion pumps;

95.

radiology equipment – diagnostic;

96.

respiratory bags – resuscitation;

97.

respiratory equipment;

98.

respiratory equipment – not oxygen delivery – such as sensors or analyzers;

99.

respiratory humidifiers;

100.

respiratory – nebulizers;

101.

respiratory-pulse oximetry equipment;

102.

resuscitators – reusable;

103.

scopes and lasers;

104.

shoe insoles;

105.

sling scales;

106.

small volume non-filtered pneumatic nebulizers;

107.

speech aids – electronic (not worn);

108.

staplers – empty – reusable;

109.

stethoscopes;

110.

stirrups;

111.

stretchers;

112.

suction pumps;

113.

suction regulators;

114.

surgical laser devices;

115.

tens units – not worn’

SALES AND USE TAX TECHNICAL BULLETINS

SECTION 13

North Carolina Department of Revenue

12/01/08

Page 6

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