64:06:03:59Mobility enhancing equipment -- Definition.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
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.
Source: 29 SDR 177, effective July 2, 2003.
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 ↗