Effective October 1, 2019, North Carolina exempts the sale of certain diapers and incontinence underpads. There are three requirements for exemption. First, the diapers or underpads must be sold under a prescription. Second, the diapers or underpads must be sold by an enrolled State Medicaid or Health Choice provider for the use of a beneficiary of the State Medicaid program. Third, the provider must be reimbursed by the State Medicaid Program or a Medicaid managed care organization.