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Indiana · Snapshot 2026

IC 6-2.5-1-17: "Drug"

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
  3. Chapter 1. Definitions

Sec. 17. "Drug" means a compound, substance, or preparation and any component of a compound, substance, or preparation that is:

(1) recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, and supplement to any of them;

(2) intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease; or

(3) intended to affect the structure or any function of the body.

The term does not include food and food ingredients, dietary supplements, or alcoholic beverages.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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