Indiana § 6-2.5-5-19 Drugs, insulin, oxygen, blood, or blood plasma; acquisition by licensed
practitioner

Indiana Statutes

§ 6-2.5-5-19 — Drugs, insulin, oxygen, blood, or blood plasma; acquisition by licensed practitioner

Indiana § 6-2.5-5-19

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 5Exempt Transactions of Retail Merchant

This text of Indiana § 6-2.5-5-19 (Drugs, insulin, oxygen, blood, or blood plasma; acquisition by licensed practitioner) 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 § 6-2.5-5-19 (2026).

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 drugs, insulin, oxygen, blood, and blood plasma are exempt from the state gross retail tax if purchased by a licensed practitioner (as defined in IC 6-2.5-1-21.5) or a health care facility (as defined in IC 16-18-2-161(a)) for the purpose of:

(1)direct consumption in treating patients; or

(2)resale to a patient that the practitioner is treating, in the case of sales of legend or nonlegend drugs. As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.81, SEC.1; P.L.19-1994, SEC.4; P.L.257-2003, SEC.

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(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 drugs, insulin, oxygen, blood, and blood
plasma are exempt from the state gross retail tax if purchased by a
licensed practitioner (as defined in IC 6-2.5-1-21.5) or a health care
facility (as defined in IC 16-18-2-161(a)) for the purpose of:
(1) direct consumption in treating patients; or
(2) resale to a patient that the practitioner is treating, in the case
of sales of legend or nonlegend drugs.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981,
P.L.81, SEC.1; P.L.19-1994, SEC.4; P.L.257-2003, SEC.24;
P.L.242-2015, SEC.9.