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

45 IAC 2.2-5-37

Definitions

Official textiac.iga.in.govlast amended

Sec. 37. (a) "Licensed practitioner": For purposes of this regulation [45 IAC 2.2] a "licensed practitioner" is a doctor,

dentist, veterinarian or other practitioner licensed to prescribe, dispense and administer drugs to human beings or animals in the course of their

professional practice.

(b) "Directly consumed in the course of rendering professional services": For purposes of this regulation [45 IAC 2.2],

"directly consumed in the course of rendering professional services" means the administration of prescription drugs, insulin, oxygen, blood and blood

plasma by the licensed practitioner, or his agent. Consumed in professional use includes the furnishing of such drugs as a part of a single charge for

professional service.

Amendment history

(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-19(c)(030); filed Dec 1, 1982, 10:35 am: 6 IR 48)

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