Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 5 - Exempt Transactions of a Retail Merchant
Section 5-36 - Licensed practitioners; purchases
Universal Citation: 45 IN Admin Code 5-36
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 36.
(a) The gross retail tax shall apply to the following purchase transactions made by licensed practitioners:
(1) All office
furniture, equipment and supplies.
(2) Drugs of a type not requiring a
prescription, when not purchased for resale.
(3) Surgical instruments, equipment and
supplies.
(4) Bandages, splints,
and all other medical supplies consumed in professional use.
(5) X-Ray, diathermy, diagnostic equipment,
or any other apparatus used in the practice of surgery or medicine.
(b) The purchase of items for resale by the physician or surgeon. In order to resell items the practitioner must be licensed as a retail merchant, and must quote the selling price of any items separately from the charge for professional service.
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