North Carolina Sales Tax on Medical Goods and Services North Carolina: Sales Tax Handbook

North Carolina:

Are Medical Goods and Services subject to sales tax?

While North Carolina's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of medical goods and services in North Carolina, including medical devices, medical services and medicines. To learn more, see a full list of taxable and tax-exempt items in North Carolina.

Medical Devices
In the state of North Carolina, the prescription is required for some devices.

Medical Services
Sales of medical services are exempt from the sales tax in North Carolina.

Sales of medicines are subject to sales tax in North Carolina.

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