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116.

toe flexes;

117.

tourniquets – non-pneumatic;

118.

tourniquets – pneumatic;

119.

traction equipment;

120.

transcutaneous electrical nerve stimulators (TENS);

121.

ultrasound equipment;

122.

ultraviolet lights;

123.

vaporizers;

124.

ventilators;

125.

wheelchair cushions - brace/support;

126.

whirlpools (portable, over-the-tub type devices only);

127.

X-ray equipment.

SALES AND USE TAX TECHNICAL BULLETINS

SECTION 13

B. Records

A vendor who sells durable medical 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: October 1, 1999; Revised: April 1, 2008; February 1, 2007; February 1, 2004.

13-4

DURABLE MEDICAL SUPPLIES

A. Exemption and Definition

G.S. 105-164.13(12)d. exempts from sales and use tax “durable medical

prescription.”

The

term

“durable

“supplies related to use with durable

medical supplies” is medical equipment that

defined in are eligible

G.S. to be

supplies sold

on

105-164.3(8c)

as

covered under

the

Medicare or Medicaid program.” The items in to be durable medical supplies and are exempt

the following list (not all-inclusive) are from tax when sold on prescription:

considered

    • 1.

      administration sets for small volume non-filtered pneumatic nebulizers;

    • 2.

      aerosol masks used with durable medical equipment nebulizers;

    • 3.

      enteral feeding supply kits whether syringe, pump-fed, or gravity-fed;

    • 4.

      filters used with aerosol compressors;

    • 5.

      spacer bags or reservoirs for use with metered dose inhalers;

    • 6.

      walk strate pads.

  • B.

    Records

A vendor who sells durable medical supplies 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: October 1, 1999; Revised: February 1, 2007; February 1, 2004.

North Carolina Department of Revenue

12/01/08

Page 7

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