SALT Report 2766 – The Indiana Department of Revenue updated its sales and use tax bulletin for the medical profession to include information regarding the recently enacted exemption for blood glucose monitoring supplies.
Under the provisions of SEA 608-2013 sales of blood glucose monitoring supplies are exempt from sales tax, regardless of whether they are sold pursuant to a prescription or sold by a licensed practitioner to patients.
Additionally, the exemption applies to both the packaging and literature that accompanies the blood glucose monitoring supply as well as to any tangible personal property that will be processed, manufactured, or incorporated into the blood glucose monitoring supply or the packaging or literature that comes with it.
For purposes of the exemption a “blood glucose monitoring supply” means blood glucose meters, measuring strips, lancets, and other similar diabetic supplies furnished with or without charge.
In addition, the bulletin states that references to purchases of meals for shut-ins by nonprofit organization has been removed and will be included in Information Bulletin #10 and information regarding veterinarians has been removed and will be incorporated into Information Bulletin #48A.
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