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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .5003

Ophthalmic Instruments

Official textreports.oah.state.nc.us

Sales of ophthalmic instruments and supplies to physicians, oculists, optometrists and other users are subject to the applicable statutory state and local sales or use tax.

Last amended: 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. May 1, 2009; October 1, 1993; October 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.

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In this chapter (40 sections)
  1. 17-07b-4706 · Offset Printing Equipment
  2. 17-07b-4707 · Printing Chemicals
  3. 17-07b-4708 · Postage Charges By Printers
  4. 17-07b-4709 · Bookbinding Supplies: Printers
  5. 17-07b-4710 · Bookbinders
  6. 17-07b-4711 · Gas Sold To Printers
  7. 17-07b-4712 · Metal For Making Type
  8. 17-07b-4713 · Typewriters Sold To Printers
  9. 17-07b-4714 · Mounting Tape Sold To Printers
  10. 17-07b-4715 · Newspaper Publishers: Machinery
  11. 17-07b-4716 · Typesetting
  12. 17-07b-4717 · Photographs: Newspapers
  13. 17-07b-4718 · Reproduction Proofs
  14. 17-07b-4801 · Records Required To Be Kept
  15. 17-07b-4802 · Accrual Basis
  16. 17-07b-4803 · Cash Basis
  17. 17-07b-4901 · Shipments From Outside North Carolina
  18. 17-07b-4902 · Shipments From Within North Carolina
  19. 17-07b-5001 · Eyeglasses And Contact Lenses
  20. 17-07b-5002 · Eyeglass Frames And Repair Parts
  21. 17-07b-5003 · Ophthalmic Instruments
  22. 17-07b-5004 · Taxable Optical Supplies
  23. 17-07b-5101 · Leased Departments
  24. 17-07b-5102 · Transient Sellers
  25. 17-07b-5201 · Chicks: Eggs: Exemption
  26. 17-07b-5202 · Chicks: Eggs: Taxable
  27. 17-07b-5301 · Certificate Of Authority
  28. 17-07b-5302 · Proper Use Of Certificate Of Authority
  29. 17-07b-5401 · Monthly Sales And Use Tax Report Form: E-500
  30. 17-07b-5402 · Quarterly Sales And Use Tax Report Form: E-500B
  31. 17-07b-5403 · Sales And Use Tax Chart: E-502: Three Percent
  32. 17-07b-5404 · Sales And Use Tax Chart: E-502A: Four Percent
  33. 17-07b-5405 · Reg. Application: Sales/Use Tax And/Or Inc Tax…
  34. 17-07b-5406 · Notice Of Proposed Tax Assessment Form: Dor 20
  35. 17-07b-5407 · Proposed Assessment Of Wholesale License Fee Form: E-510B
  36. 17-07b-5408 · Application For Renewal Of Wholesale License Form: E-514
  37. 17-07b-5409 · Notice Of Delinquent Tax Report Form: E-515
  38. 17-07b-5410 · Extension Of Time For Filing Sales And Use Tax Report…
  39. 17-07b-5411 · Certificate Of Overpayment For 90 Days Form: E-525
  40. 17-07b-5412 · Certificate Of Overpayment Form: E-525B
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