Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 36. (a) The gross retail tax shall apply to the following purchase transactions made by licensed practitioners:

1. (1) All office furniture, equipment and supplies.
2. (2) Drugs of a type not requiring a prescription, when not purchased for resale.
3. (3) Surgical instruments, equipment and supplies.
4. (4) Bandages, splints, and all other medical supplies consumed in professional use.
5. (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.

(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-19(c)(020); filed Dec 1, 1982, 10:35 am: 6 IR 48)