Indiana Code — Title 6 (Taxation)
IC 6-2.5-1-18
"Durable medical equipment"
Official textiga.in.govlast amended
Sec. 18. (a) "Durable medical equipment" means equipment, including repair and replacement parts for the equipment, that:
# (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.
The term does not include mobility enhancing equipment.
(b) As used in this section, "repair and replacement parts" includes all components or attachments used in conjunction with durable medical equipment.
As added by P.L.257-2003, SEC.9. Amended by P.L.19-2008, SEC.4.
Amendment history
As added by P.L.257-2003, SEC.9. Amended by P.L.19-2008, SEC.4.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-1-14 · "Computer software"
- 6-2.5-1-14.5 · "Computer software maintenance contract"
- 6-2.5-1-14.7 · "Construction material"
- 6-2.5-1-14.9 · "Contractor"
- 6-2.5-1-15 · "Delivered electronically"
- 6-2.5-1-15.7 · "Diaper"
- 6-2.5-1-16 · "Dietary supplement"
- 6-2.5-1-16.2 · "Digital audio works"
- 6-2.5-1-16.3 · "Digital audiovisual works"
- 6-2.5-1-16.4 · "Digital books"
- 6-2.5-1-16.5 · "Direct mail"
- 6-2.5-1-17 · "Drug"
- 6-2.5-1-18 · "Durable medical equipment"
- 6-2.5-1-19 · "Electronic"
- 6-2.5-1-19.5 · Repealed
- 6-2.5-1-20 · "Food and food ingredients"
- 6-2.5-1-20.1 · "Industrial processing service"
- 6-2.5-1-20.2 · "Industrial processor"
- 6-2.5-1-20.3 · "Intrastate telecommunications service"
- 6-2.5-1-21 · "Lease" or "rental"
- 6-2.5-1-21.5 · "Licensed practitioner"
- 6-2.5-1-21.7 · "Marketplace"
- 6-2.5-1-21.9 · "Marketplace facilitator"
- 6-2.5-1-22 · "Mobility enhancing equipment"
- 6-2.5-1-22.2 · "Other direct mail"