17 N.C. Admin. Code 7B.5004

Current through Register Vol. 39, No. 9, November 1, 2024

Section 07B .5004 - TAXABLE OPTICAL SUPPLIES

(a) The sale to consumers of solutions for cleaning eyeglasses, eyeglass cleaning cloths or wipes, eyeglass cases, eyeglass chains or cords, and similar eyeglass supplies are exempt from sales and use tax pursuant to G.S. 105-164.13(12), provided that:

(1) The items are sold with corrective eyeglasses and the items are not billed separate and apart from the corrective eyeglasses; and

(2) The sale is a bundled transaction pursuant to G.S. 105-164.4D.

(b) The sale to consumers of aseptors, salt tablets, squeeze bottles, carrying cases, contact lens instruction booklets, contact lens care kits, and similar contact lens supplies are exempt from sales and use tax pursuant to G.S. 105-164.13(12), provided that:

(1) The items are sold with corrective contact lenses and the items are not billed separate and apart from the corrective contact lenses; and

(2) The sale is a bundled transaction pursuant to G.S. 105-164.4D.

17 N.C. Admin. Code 07B .5004

Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. October 1, 2009; October 1, 1993; October 1, 1991.

Authority G.S. 105-164.4; 105-164.4D; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538;
Eff. February 1, 1976;
Amended Eff. October 1, 2009; October 1, 1993; October 1, 1991.

Readopted by North Carolina Register Volume 38, Issue 15, February 1, 2024 effective 1/1/2024.