64:06:03:60Prosthetic device -- Definition.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
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.
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 ↗