Medically necessary food
Sec. 21.5. Sales of food and food ingredients prescribed as
medically necessary by a physician licensed to practice medicine in
Indiana are exempt from the state gross retail tax if:
(1) a registered pharmacist makes the sale upon the prescription
of a practitioner who is licensed to practice medicine in Indiana;
or
(2) the licensed practitioner makes the sale of the food and food
ingredients described in this section.
As added by P.L.19-1994, SEC.5. Amended by P.L.257-2003,
SEC.27.
Last modified: May 28, 2006