South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:58 - Durable medical equipment - Definition

Universal Citation: SD Admin Rules 64:06:03:58

Current through Register Vol. 51, page 43, September 23, 2024

The term, durable medical equipment, as used in SDCL 10-45-14.11 and 10-46-15.6, means equipment including repair and replacement parts for same, but does not include mobility enhancing equipment, which:

(1) Can withstand repeated use;

(2) Is primarily and customarily used to serve a medical purpose;

(3) Generally is not useful to a person in the absence of illness or injury; and

(4) Is not worn in or on the body.

Durable medical equipment does not include any repair and replacement part which is for single patient use only.

General Authority: SDCL 10-45-47.1(3), 10-45-14.11, 10-46-15.6.

Law Implemented: SDCL 10-45-14.11, 10-46-15.6.

Examples: Bath and shower chairs, commode chair, blood pressure gauges, feeding pumps, hospital beds. Durable medical equipment does not include exercise equipment or hot tubs.

Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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