Sec. 194.7. (a) "Item or service", for purposes of IC 16-21-17, has the meaning set forth in IC 16-21-17-0.3(e). (b) "Item or service", for purposes of IC 16-41-35.5, has the meaning set forth in IC 16-41-35.5-6. As added by P.L.151-2021, SEC.4 and P.L.198-2021, SEC.7. Amended by P.L.215-2025, SEC.12.
"Item or service"
Ind. Code § 16-18-2-194.7, under Definitions.
Ind. Code § 16-18-2-194.7