Section 6-2.5-5-19 - Drugs, insulin, oxygen, blood, or blood plasma; acquisition by licensed practitioner(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.Amended by P.L. 242-2015, SEC. 9, eff. 7/1/2015.As added by Acts1980 , P.L. 52, SEC.1. Amended by Acts1981 , P.L. 81, SEC.1; P.L. 19-1994, SEC.4; P.L. 257-2003, SEC.24.