Ind. Admin. Code tit. 45, r. 2.2-5-34
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 34. Sales of insulin, oxygen, blood and blood plasma are exempt from the state gross retail tax only when used for medical purposes.
(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-19(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 47)