NORTH CAROLINA GENERAL ASSEMBLY

1971 SESSION

 

 

CHAPTER 990

HOUSE BILL 1402

 

 

AN ACT TO EXEMPT SALES OF PULMONARY RESPIRATORS SOLD ON PRESCRIPTION OF PHYSICIANS FROM THE SALES AND USE TAX.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-164.13 is hereby amended by rewriting all of subsection (12) thereof to read as follows:

"(12)    Crutches, artificial limbs, artificial eyes, hearing aids, false teeth, eyeglasses ground on prescription of physicians or optometrists, pulmonary respirators sold on prescription of physicians, whether worn on the person or not, and other orthopedic appliances when the same are designed to be worn on the person of the owner or user."

Sec. 2.  This act shall become effective on July 1, 1971.

In the General Assembly read three times and ratified, this the 20th day of July, 1971.