Sec. 21. (a) Sales of food and food ingredients are exempt from the state gross retail tax if:
(1) the seller meets the filing requirements under subsection (c) and is an organization described in section 25(a)(1) of this chapter;
(2) the purchaser is a person confined to the purchaser's home because of age, sickness, or infirmity;
(3) the seller delivers the food and food ingredients to the purchaser; and
(4) the delivery is prescribed as medically necessary by a physician licensed to practice medicine in Indiana.
(b) Sales of food and food ingredients are exempt from the state gross retail tax if the seller is an organization described in section 25(a)(1) of this chapter, and the purchaser is a patient in a hospital operated by the seller.
(c) To obtain the exemption provided by this section, a taxpayer must follow the procedures set forth in section 25(c) of this chapter.