64:06:03:62Medical device -- Component, part, or accessory.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
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.
Source: 30 SDR 40, effective September 29, 2003; 35 SDR 48, effective September 8, 2008.
General Authority
- 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 10-46-35.1 ↗