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Indiana Code Title 6. Taxation § 6-2.5-5-19.5

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 19.5. (a) For purposes of this section, “drug sample” means a legend drug (as defined by IC 16-18-2-199) or a drug composed wholly or partly of insulin or an insulin analog that is furnished without charge.

(b) For purposes of this section, “blood glucose monitoring supply” means blood glucose measuring strips, lancets, and other similar diabetic supplies furnished without charge.

(c) For purposes of this section, “diabetic supply distributor” means a person that primarily sells blood glucose meters for resale and not for retail sale.

(d) Transactions involving the following are exempt from the state gross retail tax:

(1) A drug sample, the packaging and literature for a drug sample, a blood glucose monitoring supply, and the packaging and literature for a blood glucose monitoring supply.

(2) Tangible personal property that will be used as a drug sample or a blood glucose monitoring supply or that will be processed, manufactured, or incorporated into:

(A) a drug sample or a blood glucose monitoring supply;  or

(B) the packaging or literature for a drug sample or a blood glucose monitoring supply.

(3) Blood glucose meters and the packaging or literature for a blood glucose meter furnished without charge by a diabetic supply distributor.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-2.5-5-19.5 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-5-19-5/

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