Sec. 19. (a) As used in this section, "legend drug" means a drug as defined in IC 6-2.5-1-17 that is also a legend drug for purposes of IC 16-18-2-199 . (b) As used in this section, "nonlegend drug" means a drug (as defined in IC 6-2.5-1-17 ) that is not a legend drug. (c) Transactions involving drugs, insulin, oxygen, blood, and blood plasma are exempt from the state gross retail tax if purchased by a licensed practitioner (as defined in IC 6-2.5-1-21.5 ) or a health care facility (as defined in IC 16-18-2-161 (a)) for the purpose of: (1) direct consumption in treating patients; or (2) resale to a patient that the practitioner is treating, in the case of sales of legend or nonlegend drugs.
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