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

45 IAC 2.2-5-35

Sales of drugs to doctors and other licensed practitioners

Official textiac.iga.in.govlast amended

Sec. 35. (a) In general, all purchases of tangible personal property by a licensed practitioner are subject to gross retail tax. This exemption

is limited to sales of certain drugs, insulin, oxygen, blood and blood plasma.

(b) Sales to licensed practitioners, of drugs which may be sold only on a prescription are exempt from the gross retail tax if the practitioner

buys the drugs for direct consumption in the course of rendering professional services.

(c) Sales to licensed practitioners of insulin, oxygen, blood, or blood plasma are exempt from the gross retail tax if the practitioner buys

such items for direct consumption in the course of rendering professional service.

Amendment history

(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-19(c)(010); filed Dec 1, 1982, 10:35 am: 6 IR 47)

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  10. 2.2-5-32 · Devices used to administer insulin; exemption
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  12. 2.2-5-34 · Insulin, oxygen, blood and blood plasma; sales
  13. 2.2-5-35 · Sales of drugs to doctors and other licensed practitioners
  14. 2.2-5-36 · Licensed practitioners; purchases
  15. 2.2-5-37 · Definitions
  16. 2.2-5-38 · Food for human consumption; exemptions
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  23. 2.2-5-45 · Caterers
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