GENERAL ASSEMBLY OF NORTH CAROLINA

1995 SESSION

 

 

CHAPTER 649

SENATE BILL 1239

 

AN ACT TO EXEMPT FROM SALES AND USE TAX FREE SAMPLES OF PRESCRIPTION DRUGS DISTRIBUTED BY THE MANUFACTURER.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-164.13 is amended by adding a new subdivision to read:

"(13b) Prescription drugs distributed free of charge by the manufacturer, including the constituent elements and ingredients used to produce the drugs, the packaging materials, and any instructions or information about the product included in the package with the drugs."

Sec. 2.  G.S. 105-164.3 is amended by adding a new subdivision to read:

"(11a)  'Prescription drug' means a drug that under federal law is required, prior to being dispensed or delivered, to be labeled with the following statement:  'Caution:  Federal law prohibits dispensing without prescription'."

Sec. 3.  This act is effective upon ratification.

In the General Assembly read three times and ratified this the 21st day of June, 1996.

 

 

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Dennis A. Wicker

President of the Senate

 

 

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Harold J. Brubaker

Speaker of the House of Representatives