Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:62 - Medical device - Component, part, or accessory

S.D. Admin. R. 64:06:03:62

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Current through Register Vol. 51, page 70, December 27, 2024
Section 64:06:03:62 - Medical device - Component, part, or accessory

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.

S.D. Admin. R. 64:06:03:62

30 SDR 40, effective 9/29/2003; 35 SDR 48, effective 9/8/2008.

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.