64:06:03:58Durable medical equipment -- Definition.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
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.
Source: 29 SDR 177, effective July 2, 2003; 35 SDR 48, effective September 8, 2008.
General Authority
- SDCL 10-45-14.11 ↗
- SDCL 10-45-47.1 ↗Amended by SB177 (2025) — Provide a sales and use tax refund for goods and services related to data centerAmended by SB138 (2023) — provide for the distribution of tax revenue from certain sales occurring on fairAmended by HB1287 (2020) — provide exemption of certain taxes for certain nursing home providers and commun
- SDCL 10-46-15.6 ↗