Sec. 21.5. "Licensed practitioner" means an individual who is a doctor, dentist, veterinarian, or other practitioner licensed to prescribe, dispense, and administer drugs to human beings or animals in the course of the practitioner's professional practice of treating patients.
As added by P.L.242-2015, SEC.5.
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"