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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 2.2-5-27

Medical exemptions; definitions

Official textiac.iga.in.govlast amended

Sec. 27. (a) The term "person licensed to issue a prescription" shall include only those persons licensed or registered to fit and/or dispense

such devices.

(b) Definition: The term "prescribed" shall mean the issuance by a person described in paragraph 1 of this regulation [subsection (a)

of this section] of a certification in writing that the use of the medical equipment supplies and devices is necessary to the purchaser in order to

correct or to alleviate a condition brought about by injury to, malfunction of, or removal of a portion of the purchaser's body.

Amendment history

(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-18(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 46)

Source: view the official text

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Nearby sections (25 sections)
  1. 2.2-5-15 · Sales for resale
  2. 2.2-5-16 · Wrapping materials and containers
  3. 2.2-5-17 · Exempt accounts for utilities which furnish or sell…
  4. 2.2-5-18 · Exempt accounts for utilities which furnish or sell natural…
  5. 2.2-5-19 · Exempt accounts for utilities which furnish or sell water
  6. 2.2-5-20 · Exempt accounts for utilities which furnish or sell…
  7. 2.2-5-21 · Sales of motor vehicles, trailers or aircraft, delivery for…
  8. 2.2-5-22 · Motor vehicles (Repealed)
  9. 2.2-5-23 · Aircraft (Repealed)
  10. 2.2-5-24 · Sales to Indiana and its instrumentalities
  11. 2.2-5-25 · Government agencies and units purchases; application of…
  12. 2.2-5-26 · Sales of newspapers
  13. 2.2-5-27 · Medical exemptions; definitions
  14. 2.2-5-28 · Medical equipment, supplies and devices; exemptions…
  15. 2.2-5-29 · Medical equipment, supplies and devices; rental (Repealed)
  16. 2.2-5-30 · Hearing aids; sales (Repealed)
  17. 2.2-5-31 · Hearing aids; sales of parts, attachments or accessories…
  18. 2.2-5-32 · Devices used to administer insulin; exemption
  19. 2.2-5-33 · Prescription drugs; sales
  20. 2.2-5-34 · Insulin, oxygen, blood and blood plasma; sales
  21. 2.2-5-35 · Sales of drugs to doctors and other licensed practitioners
  22. 2.2-5-36 · Licensed practitioners; purchases
  23. 2.2-5-37 · Definitions
  24. 2.2-5-38 · Food for human consumption; exemptions
  25. 2.2-5-39 · Food for human consumption; exemption examples
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