South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:59 - Mobility enhancing equipment - Definition

Universal Citation: SD Admin Rules 64:06:03:59

Current through Register Vol. 50, page 114, March 25, 2024

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

(1) Is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either in a home or a motor vehicle;

(2) Is not generally used by persons with normal mobility; and

(3) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.

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: Canes, crutches, motorized carts, stair lifts, walkers, wheelchairs, lift and controls specifically added to motor vehicles.

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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