South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:62 - Medical device - Component, part, or accessory
Universal Citation: SD Admin Rules 64:06:03:62
Current through Register Vol. 51, page 43, September 23, 2024
A medical device as defined in SDCL 10-45-14.12 and 10-46-15.7 includes a component, part, or accessory to mobility enhancing equipment, durable medical equipment, a prosthetic device or another medical device.
General Authority: SDCL 10-45-47.1(3), 10-46-35.1(3).
Law Implemented: SDCL 10-45-14.12, 10-46-15.7.
Example: Hemodialysis tubing, oxygen supply tubing, perfusion packs and x-ray film are components, parts or accessories of mobility enhancing equipment, durable medical equipment, or prosthetic devices and are exempt from sales and use tax.
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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