GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1995

H	1 

HOUSE BILL 1053

Short Title:  No Sales Tax on Drugs Sold to Drs.	(Public)

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Sponsors: Representatives Sharpe; and Adams.

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Referred to:  Finance.

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May 8, 1995

A BILL TO BE ENTITLED
AN ACT TO EXEMPT FROM SALES AND USE TAX PRESCRIPTION DRUGS SOLD TO PHYSICIANS AND DENTISTS FOR USE IN TREATING THEIR PATIENTS.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.13 is amended by adding a new subdivision to read:
"(13b)	Sales of prescription drugs to a person to be used by a physician or dentist in treating a patient."
Sec. 2.  G.S. 105-164.3 is amended by adding a new subdivision to read:
"(11a)	'Prescription drug' has the same meaning as in G.S. 106-121."
Sec. 3.  This act becomes effective September 1, 1995.