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 .3301 - EXEMPT PROSTHETIC DEVICES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Medical Prosthetic Devices. -- Pursuant to
											  G.S.
											  105-164.13(12), sales of prosthetic devices as defined in
											  G.S.
											  105-164.3, for human use are exempt from sales and use tax. Prosthetic
											  devices for human use are exempt from sales and use tax whether or not the prosthetic device is sold on
											  prescription. Examples of medical prosthetic devices that qualify for the exemption in
											  G.S.
											  105-164.13(12) include the following:
(1) Abdominal belts of the brace type.
(2) Abdominal binders and supports.
(3) Access ports.
(4)
											  Acetabular cups as part of a hip implant.
(5) Ankle
											  braces.
(6) Anti-embolism stockings
(7) Arch supports.
(8)
											  Artificial eyes.
(9) Artificial heart valves.
(10) Artificial larynx.
(11)
											  Artificial limbs.
(12) Atrial valves.
(13) Back braces.
(14) Bone
											  cement and wax.
(15) Bone growth stimulators -
											  implanted.
(16) Bone pins, plates, nails, screws.
(17) Braces.
(18) Breast
											  implants.
(19) Breast prosthesis - external
(20) Continuous positive airway pressure (CPAP) - worn.
(21) Casts and casting materials.
(22) Catheters - excluding suction catheters and similar
											  catheters.
(23) Cervical collars.
(24) Cochlear implants.
(25)
											  Non-Injectable Collagen.
(26) Contact lenses.
(27) Corrective eyeglasses.
(28) Defibrillator and leads - implanted.
(29) Dental prosthesis.
(30)
											  Dialysis catheters - hemodialysis.
(31) Dialysis catheters -
											  peritoneal.
(32) Drainage catheters.
(33) Drainage catheters - urinary.
(34) Drainage drains.
(35)
											  Drainage shunts.
(36) Ear, nose, and throat implants.
(37) Feeding catheters.
(38)
											  Foley catheters.
(39) Gastric bands.
(40) Gastrostomy kits.
(41)
											  Grafts.
(42) Hands and feet implants.
(43) Head halters.
(44) Hearing
											  aids and hearing aid batteries.
(45) Hip and knee
											  implants.
(46) Humid vents for tracheostomies.
(47) Implanted expander - tissue and breast.
(48) Infuser pumps - worn.
(49)
											  Infusion sets for external insulin pumps.
(50) Insulin
											  pumps.
(51) Intragastric balloons.
(52) Knee immobilizers.
(53)
											  Mastectomy surgical bras
(54) Maxillofacial devices -
											  implanted.
(55) Membranes implants.
(56) Nasal cannulas.
(57) Nerve
											  stimulators - implanted with leads.
(58) Obturators for cleft
											  palates.
(59) Ocular implants.
(60) Orbital implants.
(61)
											  Orthobiologics implants.
(62) Orthopedic shoes, shoe lifts,
											  inserts, arch supports, heel protectors.
(63) Ostomy -
											  adhesives.
(64) Ostomy - barriers, including wafer, seal ring,
											  protective film, paste, stomahesive,
(65) Ostomy -
											  catheters.
(66) Ostomy - collection leg bags and
											  pouches.
(67) Ostomy - drain tubes and valves.
(68) Pacemakers and leads.
(69)
											  Pacemakers - not implanted
(70) Penile pumps.
(71) Pressure garments.
(72)
											  Programmable drug infusion devices.
(73) Salem sump with
											  anti-reflux valves.
(74) Seprafilm.
(75) Shoes - post operative.
(76) Shoulder and elbow implants.
(77) Skin implants - synthetic.
(78) Sleeves - compression; excluding compression clothing for athletic
											  purposes.
(79) Slings.
(80) Speech aids - worn electronic units.
(81) Sphincters.
(82) Splint
											  and splint materials.
(83) Staples, sutures and suture
											  alternatives.
(84) Stents - implanted in body.
(85) Stockings - compression; excluding compression clothing for athletic
											  purposes.
(86) Stump shrinkers.
(87) Supports - dorsolumbar, lumbosacral, maternity, post-operative, or
											  sacroiliac.
(88) Surgical mesh implants.
(89) Suspensories.
(90) Tendon
											  implants.
(91) Testicular and penile implants.
(92) Trachea tubes.
(93)
											  Tracheostomy inner cannulas.
(94) Tracheostomy speaking
											  values.
(95) Traction devices - worn on the body.
(96) Transcutaneous electrical nerve (TENS) units - worn.
(97) Trusses.
(98) Tubes of the
											  following types that are implanted in the body: tracheotomy or laryngectomy.
(99) Vena cava filters.