Indiana Code - Taxation - Title 6, Section 6-2.5-1-17

"Drug"

Sec. 17. "Drug" means a compound, substance, or preparation and
any component of a compound, substance, or preparation that is:
(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;
(2) intended for use in the diagnosis, cure, mitigation, treatment,
or prevention of disease; or
(3) intended to affect the structure or any function of the body.
The term does not include food and food ingredients, dietary
supplements, or alcoholic beverages.

As added by P.L.257-2003, SEC.8.

Last modified: May 28, 2006