45 IAC 2.2-5-36
45 IAC 2.2-5-36 Licensed practitioners; purchases
Cite as Ind. Admin. Code tit. 45, r. 2.2-5-36
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.