{"data":{"id":"us-in/ic-6-2.5-1-21.5","jurisdiction":"us-in","citation":"IC 6-2.5-1-21.5","heading":"\"Licensed practitioner\"","body":"Sec. 21.5. \"Licensed practitioner\" means an individual who is a doctor, dentist, veterinarian, or other practitioner licensed to prescribe, dispense, and administer drugs to human beings or animals in the course of the practitioner's professional practice of treating patients.","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#6-2.5-1-21.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"0cdc1e94dfc368d5d7336972c5162ec30b9169b5d926017d86b60b041fca3946","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-1-21","next":"us-in/ic-6-2.5-1-21.7"},"notice":"GroundRules: Original legal text. Not legal advice."}