Indiana Code — Title 6 (Taxation)
IC 6-2.5-5-19.5
Drugs; insulin; oxygen; blood glucose monitoring supply;
blood or blood plasma
Sec. 19.5. (a) For purposes of this section, "drug sample" means a legend drug (as defined by IC 16-18-2-199) or a drug composed wholly or partly of insulin or an insulin analog that is furnished without charge.
(b) For purposes of this section, "blood glucose monitoring supply" means blood glucose measuring strips, lancets, and other similar diabetic supplies furnished without charge.
(c) For purposes of this section, "diabetic supply distributor" means a person that primarily sells blood glucose meters for resale and not for retail sale.
(d) Transactions involving the following are exempt from the state gross retail tax:
# (1)
A drug sample, the packaging and literature for a drug sample, a blood glucose monitoring supply, and the packaging and literature for a blood glucose monitoring supply.
# (2)
Tangible personal property that will be used as a drug sample or a blood glucose monitoring supply or that will be processed, manufactured, or incorporated into:
# (A)
a drug sample or a blood glucose monitoring supply; or
# (B)
the packaging or literature for a drug sample or a blood glucose monitoring supply.
# (3)
Blood glucose meters and the packaging or literature for a blood glucose meter furnished without charge by a diabetic supply distributor.
As added by P.L.61-1997, SEC.
# 1.
Amended by P.L.182-2009(ss), SEC.179; P.L.265-2013,
SEC.6; P.L.87-2014, SEC.
# 2.
Amendment history
As added by P.L.61-1997, SEC.1. Amended by P.L.182-2009(ss), SEC.179; P.L.265-2013, SEC.6; P.L.87-2014, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-5-11 · Gas utilities; production or storage plants and expenses
- 6-2.5-5-12 · Water utilities; plants and expenses
- 6-2.5-5-12.5 · Wastewater utilities; plants and expenses
- 6-2.5-5-13 · Intrastate telecommunication services; video, Internet…
- 6-2.5-5-14 · Public utilities; acquisitions of personal property
- 6-2.5-5-15 · Repealed
- 6-2.5-5-15.5 · Motor vehicles; intrafamilial title transfers
- 6-2.5-5-16 · State or local government acquisitions
- 6-2.5-5-16.5 · Repealed
- 6-2.5-5-17 · Newspapers
- 6-2.5-5-18 · Drugs, medical equipment, supplies, and devices;…
- 6-2.5-5-19 · Drugs, insulin, oxygen, blood, or blood plasma;…
- 6-2.5-5-19.5 · Drugs; insulin; oxygen; blood glucose monitoring supply;
- 6-2.5-5-20 · "Food and food ingredients for human consumption"
- 6-2.5-5-21 · Exemption; sales of food and food ingredients by nonprofit
- 6-2.5-5-21.5 · Repealed
- 6-2.5-5-22 · Exemption; sales of meals; schools; fraternities;…
- 6-2.5-5-23 · School building materials
- 6-2.5-5-24 · Exemption; sales to the United States government;…
- 6-2.5-5-25 · Exemption; nonprofit organizations; uses to carry on its
- 6-2.5-5-26 · Nonprofit organizations; less than $100,000 in sales; sale…
- 6-2.5-5-27 · Exemptions for property and services used for public
- 6-2.5-5-27.5 · Rolling stock
- 6-2.5-5-28 · Repealed
- 6-2.5-5-29 · Manufactured homes; industrialized residential structures