{"data":{"id":"us-in/ic-6-2.5-1-16","jurisdiction":"us-in","citation":"IC 6-2.5-1-16","heading":"\"Dietary supplement\"","body":"Sec. 16. \"Dietary supplement\" means any product, other than tobacco, that:\n(1) is intended to supplement the diet;\n(2) contains one (1) or more of the following dietary ingredients:\n(A) a vitamin;\n(B) a mineral;\n(C) an herb or other botanical;\n(D) an amino acid;\n(E) a dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or\n(F) a concentrate, a metabolite, a constituent, an extract, or a combination of any ingredient described in this subdivision;\n(3) is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form, or, if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and\n(4) is required to be labeled as a dietary supplement, identifiable by the \"Supplemental Facts\" box found on the label and as required under 21 CFR 101.36.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-1-16","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"6fb1beee780cb37f68e4d31e42be8f051f2a5f529811aac08a84807a89e3c141","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-1-15.7","next":"us-in/ic-6-2.5-1-16.2"},"notice":"GroundRules: Original legal text. Not legal advice."}