Indiana – Sales to Medical Profession Clarification Information Bulletin #48

SALT Report 3744 – The Indiana DOR has updated its bulletin #48 addressing the application of sales tax to the medical profession. Pursuant to the passage of HEA 1472-2015 certain items are now specifically addressed as exempt when sold to patients. Those items are: hearing aid devices; mobility-enhancing equipment (not a motor vehicle); other medical supplies or devices (exclusively used for medical treatment); legend or nonlegend drugs; food, food ingredients, and dietary supplements; repair and replacement parts for mobility-enhancing equipment, and hearing aid devices.

For further Information:

http://www.in.gov/dor/reference/files/sib48.pdf