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
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.