Sec. 16. "Dietary supplement" means any product, other than tobacco, that:
(1) is intended to supplement the diet;
(2) contains one (1) or more of the following dietary ingredients:
(A) a vitamin;
(B) a mineral;
(C) an herb or other botanical;
(D) an amino acid;
(E) a dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or
(F) a concentrate, a metabolite, a constituent, an extract, or a combination of any ingredient described in this subdivision;
(3) is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form, or, if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and
(4) is required to be labeled as a dietary supplement, identifiable by the "Supplemental Facts" box found on the label and as required under 21 CFR 101.36.
As added by P.L.257-2003, SEC.7.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
6-2.5-1-1. "Unitary Transaction"
6-2.5-1-2. "Retail Transaction" and "Retail Unitary Transaction"
6-2.5-1-5. "Gross Retail Income"
6-2.5-1-6. "Like Kind Exchange"
6-2.5-1-7.5. "Postage Charges"
6-2.5-1-9. "Tax Year" or "Taxable Year"
6-2.5-1-10. "Commercial Printing"
6-2.5-1-10.7. "Advertising and Promotional Direct Mail"
6-2.5-1-11. "Alcoholic Beverages"
6-2.5-1-11.3. "Ancillary Services"
6-2.5-1-11.5. "Bundled Transaction"
6-2.5-1-12.5. "Children's Diapers"
6-2.5-1-14. "Computer Software"
6-2.5-1-14.5. "Computer Software Maintenance Contract"
6-2.5-1-14.7. "Construction Material"
6-2.5-1-15. "Delivered Electronically"
6-2.5-1-16. "Dietary Supplement"
6-2.5-1-16.2. "Digital Audio Works"
6-2.5-1-16.3. "Digital Audiovisual Works"
6-2.5-1-18. "Durable Medical Equipment"
6-2.5-1-20. "Food and Food Ingredients"
6-2.5-1-20.1. "Industrial Processing Service"
6-2.5-1-20.2. "Industrial Processor"
6-2.5-1-20.3. "Intrastate Telecommunications Service"
6-2.5-1-21. "Lease" or "Rental"
6-2.5-1-21.5. "Licensed Practitioner"
6-2.5-1-21.9. "Marketplace Facilitator"
6-2.5-1-22. "Mobility Enhancing Equipment"
6-2.5-1-22.2. "Other Direct Mail"
6-2.5-1-22.3. "Prepaid Calling Service"
6-2.5-1-22.4. "Prepaid Wireless Calling Service"
6-2.5-1-22.5. "Power Subsidiary"
6-2.5-1-24. "Prewritten Computer Software"
6-2.5-1-25. "Prosthetic Device"
6-2.5-1-25.5. "Public Utility"
6-2.5-1-26.5. "Specified Digital Products"
6-2.5-1-27. "Tangible Personal Property"
6-2.5-1-27.2. "Telecommunications Nonrecurring Charges"
6-2.5-1-27.5. "Telecommunication Services"
6-2.5-1-27.7. "Time and Material Contract"