{"data":{"id":"us-in/ic-6-2.5-1-17","jurisdiction":"us-in","citation":"IC 6-2.5-1-17","heading":"\"Drug\"","body":"Sec. 17. \"Drug\" means a compound, substance, or preparation and any component of a compound, substance, or preparation that is:\n(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;\n(2) intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease; or\n(3) intended to affect the structure or any function of the body.\nThe term does not include food and food ingredients, dietary supplements, or alcoholic beverages.","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#6-2.5-1-17","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2c8c96b67c9fce863095acb62185e2dfd749cdc1ac5f6a98b564af3474e79748","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-1-16.5","next":"us-in/ic-6-2.5-1-18"},"notice":"GroundRules: Original legal text. Not legal advice."}