§ 6-2.5-5-18 — Drugs, medical equipment, supplies, and devices; acquisition by patient

Indiana § 6-2.5-5-18

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 5: Exempt Transactions of Retail Merchant

Text

(a) As used in this section, "legend drug"
means a drug (as defined in IC 6-2.5-1-17) that is also a legend drug for
purposes of IC 16-18-2-199.
(b) As used in this section, "nonlegend drug" means a drug (as
defined in IC 6-2.5-1-17) that is not a legend drug.
(c) Transactions involving the following are exempt from the state
gross retail tax if the end user acquires the property upon a prescription
or drug order (as defined in IC 16-42-19-3) from a licensed
practitioner:
(1) Durable medical equipment.
(2) Mobility enhancing equipment.
(3) Prosthetic devices, including artificial limbs, orthopedic
devices, dental prosthetic devices, eyeglasses, and contact lenses.
(4) Other medical supplies or devices that are used exclusively for
medical treatment of a medically diagnosed condition, including
a medically diagnosed condition due to:
(A) injury;
(B) bodily dysfunction; or
(C) surgery.
(5) Hearing aid devices that are worn on the body and designed
to aid, improve, or correct defective human hearing, including:
(A) parts;
(B) attachments;
(C) batteries; or
(D) accessories;
reasonably necessary for use of a hearing aid device.
(6) Legend drugs and nonlegend drugs, if:
(A) a registered pharmacist makes the sale to a patient upon the
prescription of a licensed practitioner; or
(B) a licensed practitioner makes the sale to a patient.
(7) A nonlegend drug, if:
(A) the nonlegend drug is dispensed upon an original
prescription or a drug order (as defined in IC 16-42-19-3); and
(B) the ultimate user of the drug is a person confined to a
hospital or health care facility.
(8) Food, food ingredients, and dietary supplements that are sold
by a licensed practitioner or pharmacist.
(d) Transactions involving the following are exempt from the state
gross retail tax if the patient acquires the property for the patient's own
use without a prescription or drug order:
(1) Hearing aid devices that are:
(A) worn on the body and designed to aid, improve, or correct
defective human hearing, including:
(i) parts;
(ii) attachments;
(iii) batteries; or
(iv) accessories;
reasonably necessary for the use of a hearing aid device; and
(B) fitted or dispensed by a person licensed or registered for
that purpose.
(2) Prosthetic devices, including artificial limbs, orthopedic
devices, dental prosthetic devices, eyeglasses, and contact lenses,
that are:
(A) used to aid, improve, or correct human movement and
operation; and
(B) fitted or dispensed by a person licensed or registered for
that purpose.
(3) Colostomy bags, ileostomy bags, and the medical equipment,
supplies, and devices used in conjunction with those bags.
(4) Devices and equipment used to administer insulin.
(5) Insulin, oxygen, blood, and blood plasma, if purchased for
medical purposes.
As added by Acts 1980, P.L.52, SEC.1. Amended by
P.L.257-2003, SEC.23; P.L.182-2009(ss), SEC.178; P.L.113-2010,
SEC.50; P.L.84-2011, SEC.3; P.L.265-2013, SEC.5; P.L.242-2015,
SEC.8; P.L.239-2017, SEC.8.