10-46-15.5. Exemption of prescribed drugs used by humans.
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/sd/title-10/chapter-10-46/10-46-15-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The use in this state of drugs as defined by rule promulgated by the secretary of revenue pursuant to chapter 1-26 to the extent used by humans, if the drugs are prescribed by prescription, dispensed, or administered by a physician, chiropractor, optometrist, dentist, podiatrist, or audiologist, is specifically exempt from the tax imposed by this chapter.