North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .3300 - ORTHOPEDIC APPLIANCES › Section 07B .3302 - EXEMPT DURABLE MEDICAL EQUIPMENT AND DURABLE MEDICAL SUPPLIES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Durable Medical
											  Equipment. -- Pursuant to G.S.
											  105-164.13(12), sales of durable medical equipment as the
											  term is defined in G.S.
											  105-164.3 are exempt from sales and use tax, when sold on
											  prescription.
(b) Durable Medical Supplies. - Pursuant to
											  G.S.
											  105-164.13(12), sales of durable medical supplies as the
											  term is defined in G.S.
											  105-164.3 are exempt from sales and use tax, when sold on prescription.
											  Examples of durable medical equipment and durable medical supplies that qualify for the exemption in
											  G.S.
											  105-164.13(12) include the following:
(1) Abduction, cervical, and orthotic pillows.
(2) Ambu resuscitators (reusable).
(3) Anesthesia machines.
(4)
											  Anesthesia ventilators.
(5) Anti-thrombolytic pumps.
(6) Apnea monitors.
(7) Aqua K
											  pumps and pads.
(8) Audiology equipment - diagnostic.
(9) Automatic external defibrillators.
(10) Autotransfusion equipment.
(11) Bed - kodel pads.
(12)
											  Beds - alternating pressure pads.
(13) Beds - blanket
											  cradles.
(14) Beds - hospital beds - bassinets.
(15) Beds - hospital beds - beds and accessories/repair parts.
(16) Beds - incubators/isolettes.
(17) Beds - specialty care.
(18) Billie lights.
(19) Blood
											  pressure equipment - diagnostic.
(20) Bone growth stimulators -
											  external - not worn.
(21) Cardiology equipment -
											  diagnostic.
(22) Cardiopulmonary bypass machines.
(23) Cauterization equipment.
(24) Chair scales.
(25)
											  Cofflators.
(26) Collection basins - urinals, bedpans,
											  etc.
(27) Commode chairs.
(28) Commodes.
(29) Compressors
											  and other air power sources for a device in this list or for use in administering medication.
(30) Continuous passive motion devices.
(31) Continuous positive airway pressure (CPAP) devices - not
											  worn.
(32) Crash carts - stocked.
(33) Dialyzers - single patient - multiple use.
(34) EEG.
(35) Enteral -
											  feeding bags - disposable.
(36) Enteral - feeding
											  connectors.
(37) Enteral - feeding tubing.
(38) Enteral pumps and intravenous (IV) stands.
(39) Exam tables.
(40) External
											  insulin pumps; adaptors, piston rods, and batteries for the pumps - not worn.
(41) Feeding plugs.
(42) Fever
											  thermometers - reusable.
(43) Glucose meters - not
											  worn.
(44) Heat lamps - medical purposes.
(45) Heated humidifier systems.
(46) Heating pads.
(47)
											  Humidifiers.
(48) Implantable cardioverter defibrillator (ICD)
											  /Pacemaker Programmers.
(49) Infra-red lamps and bulbs.
(50) Infusion pumps, whether parenteral or another type -
											  reusable.
(51) Intermittent positive pressure breathing (IPPB)
											  machines.
(52) Intraaortic balloon pump (IABP).
(53) Intravenous (IV) stands.
(54) Intravenous (IV) poles.
(55) Intravenous (IV) therapy arm boards - reusable.
(56) Kidney dialysis machines and associates parts.
(57) Kinetic therapy beds.
(58)
											  Lithotripters.
(59) Mammography equipment - diagnostic.
(60) Mattresses, whether spring, foam, or pressure.
(61) Medical atomizers - reusable.
(62) Medical instruments - reusable.
(63) Monitors - stationary.
(64) Magnetic resonance imaging (MRI)/ Computed tomography (CT)
(65) Nebulizers.
(66)
											  Needleless drug delivery system - reusable - such as injection guns.
(67) Nerve stimulators - programmers.
(68) Ophthalmascopes.
(69)
											  Ostomy irrigation sets.
(70) Otoscopes.
(71) Overbed tables and trays.
(72) Oxygen delivery - Oxygen concentrators; oxygen regulators; oxygen
											  systems, whether liquid or gas.
(73) Oxygen tents/beds.
(74) Pacemakers - not implanted - not worn.
(75) Pacemaker transmitters.
(76) Paraffin bath units.
(77)
											  Parenteral - feeding bags - disposable.
(78) Parenteral - feeding
											  connectors.
(79) Parenteral - feeding tubing.
(80) Parenteral pumps and intravenous (IV) stands.
(81) Patient positioners, including prone or side-lying
											  positioners.
(82) Percussors.
(83) Platelet separators.
(84)
											  Pressure reduction therapy beds.
(85) Programmable drug infusion
											  pumps.
(86) Radiology equipment - diagnostic.
(87) Respiratory bags - resuscitation.
(88) Respiratory equipment - arterial blood gas (ABG) machines, blood gas
											  analyzer.
(89) Respiratory equipment - not oxygen delivery - such
											  as sensors or analyzers.
(90) Respiratory-pulse oximetry
											  equipment.
(91) Resuscitators - reusable.
(92) Scopes and lasers - endoscope.
(93) Sling scales.
(94) Speech
											  aids - non-worn electronic.
(95) Staplers - empty -
											  reusable.
(96) Stethoscopes.
(97) Stirrups.
(98)
											  Stretchers.
(99) Suction pumps.
(100) Suction regulators.
(101)
											  Surgical laser devices.
(102) Tourniquets -
											  non-pneumatic.
(103) Tourniquets - pneumatic.
(104) Traction equipment.
(105)
											  Transcutaneous electrical nerve stimulator (TENS) units - not worn.
(106) Ultrasound equipment.
(107) Ultraviolet lights.
(108)
											  Vaporizers.
(109) Ventilators.
(110) Wheelchair cushions - brace/support.
(111) Whirlpools - portable, over-the-tub type devices specifically
											  manufactured for a medical purpose.
(112) X-ray
											  equipment.