GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1997

S	2 

SENATE BILL 374
Finance Committee Substitute Adopted 5/26/97

Short Title:  No Tax on Chiropractor Supplements.	(Public)

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Sponsors:

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Referred to:  

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March 11, 1997

A BILL TO BE ENTITLED
AN ACT TO EXEMPT FROM SALES AND USE TAX NUTRITIONAL SUPPLEMENTS SOLD BY CHIROPRACTORS.
The General Assembly of North Carolina enacts:
Section 1.  Article 8 of Chapter 90 of the General Statutes is amended by adding a new section to read:
"§ 90-151.1.  Selling nutritional supplements to patients.
A chiropractic physician may sell nutritional supplements at a chiropractic office to a patient as part of the patient's plan of treatment but may not otherwise sell nutritional supplements at a chiropractic office.  A chiropractic physician who sells nutritional supplements to a patient must keep a record of the sale that complies with G.S. 105-164.24, except that the record may not disclose the name of the patient."
Section 2.  G.S. 105-164.13 is amended by adding a new subdivision to read:
"(13c)	Nutritional supplements sold by a chiropractic physician at a chiropractic office to a patient as part of the patient's plan of treatment, as authorized by G.S. 90-151.1."
Section 3.  This act becomes effective October 1, 1997, and applies to sales made on or after that date.