{"data":{"id":"us-in/ic-6-2.5-5-19","jurisdiction":"us-in","citation":"IC 6-2.5-5-19","heading":"Drugs, insulin, oxygen, blood, or blood plasma; acquisition by licensed practitioner","body":"Sec. 19. (a) As used in this section, \"legend drug\" means a drug as defined in IC 6-2.5-1-17 that is also a legend drug for purposes of IC 16-18-2-199.\n(b) As used in this section, \"nonlegend drug\" means a drug (as defined in IC 6-2.5-1-17) that is not a legend drug.\n(c) Transactions involving drugs, insulin, oxygen, blood, and blood plasma are exempt from the state gross retail tax if purchased by a licensed practitioner (as defined in IC 6-2.5-1-21.5) or a health care facility (as defined in IC 16-18-2-161(a)) for the purpose of:\n(1) direct consumption in treating patients; or\n(2) resale to a patient that the practitioner is treating, in the case of sales of legend or nonlegend drugs.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 5. Exempt Transactions of Retail Merchant"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-5-19","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"83e1079fd89b716d68442f05e50e69a2789d71fac4ec1111b56a93a46c495935","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-5-18","next":"us-in/ic-6-2.5-5-19.5"},"notice":"GroundRules: Original legal text. Not legal advice."}