Professions and/or Businesses Requiring a Privilege License: A physician, a veterinarian, a surgeon, an osteopath, a chiropractor, a chiropodist, a dentist, an ophthalmologist, an optician, an optometrist, a massage and bodywork therapist, or another person who practices a professional art of healing. G.S. 90-236 states that “fitting glasses on the face” constitutes practicing as a dispensing optician. Therefore, dispensing opticians fitting frames to customers’ faces, and making adjustments thereto, are subject to optician’s privilege license tax. (17 NCAC 04B.0609)
Annually
GS 105-41 /GS 90-236
NC Department of Revenue
Taxpayer Assistance
4701 Atlantic Avenue
Ste. 118
Raleigh, NC 27604-
919-707-0880
Opticians, Dispensing