South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:60 - Prosthetic device - Definition

Universal Citation: SD Admin Rules 64:06:03:60

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

The term, prosthetic device, as used in SDCL 10-45-14.11 and 10-46-15.6, means a replacement, corrective, or supportive device, including repair and replacement parts for same, worn on or in the body to:

(1) Artificially replace a missing portion of the body;

(2) Prevent or correct physical deformity or malfunction; or

(3) Support a weak or deformed portion of the body.

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

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

Examples: Corrective eyeglasses, contact lenses, hearing aids, dental prosthesis, artificial arms and legs, braces, heart valves, pacemakers, and artificial eyes.

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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