Drug samples
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) Transactions involving the following are exempt from the state
gross retail tax:
(1) A drug sample and the packaging and literature for a drug
sample.
(2) Tangible personal property that will be used as a drug
sample or will be processed, manufactured, or incorporated
into:
(A) a drug sample; or
(B) the packaging or literature for a drug sample.
As added by P.L.61-1997, SEC.1.
Last modified: May 28, 2006