Indiana § 6-2.5-1-17 "Drug"

Indiana Statutes

§ 6-2.5-1-17 — "Drug"

Indiana § 6-2.5-1-17

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 1Definitions

This text of Indiana § 6-2.5-1-17 ("Drug") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-2.5-1-17 (2026).

Text

"Drug" means a compound, substance, or preparation and any component of a compound, substance, or preparation that is:

(1)recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, and supplement to any of them;

(2)intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease; or

(3)intended to affect the structure or any function of the body. The term does not include food and food ingredients, dietary supplements, or alcoholic beverages.

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"Drug" means a compound, substance, or
preparation and any component of a compound, substance, or
preparation that is:
(1) recognized in the official United States Pharmacopoeia,
official Homeopathic Pharmacopoeia of the United States, or
official National Formulary, and supplement to any of them;
(2) intended for use in the diagnosis, cure, mitigation, treatment,
or prevention of disease; or
(3) intended to affect the structure or any function of the body.
The term does not include food and food ingredients, dietary
supplements, or alcoholic beverages.