Introduced Version






HOUSE BILL No. 1752

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DIGEST OF INTRODUCED BILL



Citations Affected: IC 6-2.5-5-18.

Synopsis: Sales tax exemption for chiropractor prescriptions. Exempts the sale of orthopedic devices and other medical equipment from state gross retail tax if prescribed by a chiropractor. Exempts the rental of medical equipment, supplies, and devices from state gross retail tax if prescribed by a chiropractor.

Effective: July 1, 2003.





Mays




    January 21, 2003, read first time and referred to Committee on Ways and Means.







Introduced

First Regular Session 113th General Assembly (2003)


PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
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HOUSE BILL No. 1752



    A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Be it enacted by the General Assembly of the State of Indiana:

SOURCE: IC 6-2.5-5-18; (03)IN1752.1.1. -->     SECTION 1. IC 6-2.5-5-18 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2003]: Sec. 18. (a) Sales of artificial limbs, orthopedic devices, dental prosthetic devices, eyeglasses, contact lenses, and other medical equipment, supplies, and devices are exempt from the state gross retail tax, if the sales are prescribed by a person licensed:
        (1) to issue the prescription; or
        (2) under IC 25-10-1.

    (b) Rentals of medical equipment, supplies, and devices are exempt from the state gross retail tax, if the rentals are prescribed by a person licensed:
         (1) to issue the prescription; or
        (2) under IC 25-10-1.

    (c) Sales of hearing aids are exempt from the state gross retail tax if the hearing aids are fitted or dispensed by a person licensed or registered for that purpose. In addition, sales of hearing aid parts, attachments, or accessories are exempt from the state gross retail tax.

For purposes of this subsection, a hearing aid is a device which is worn on the body and which is designed to aid, improve, or correct defective human hearing.
    (d) Sales of colostomy bags, ileostomy bags, and the medical equipment, supplies, and devices used in conjunction with those bags are exempt from the state gross retail tax.
    (e) Sales of equipment and devices used to administer insulin are exempt from the state gross retail tax.