Indiana Code — Title 6 (Taxation)
IC 6-2.5-1-22
"Mobility enhancing equipment"
Official textiga.in.govlast amended
Sec. 22. "Mobility enhancing equipment" means equipment, including repair and replacement parts for the equipment, that:
# (1)
is primarily and customarily used to provide or increase the ability to move from one (1) place to another and 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.
The term does not include durable medical equipment.
As added by P.L.257-2003, SEC.13.
Amendment history
As added by P.L.257-2003, SEC.13.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-2.5-1-19.5 · Repealed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"
- 6-2.5-1-22.3 · "Prepaid calling service"
- 6-2.5-1-22.4 · "Prepaid wireless calling service"
- 6-2.5-1-22.5 · "Power subsidiary"
- 6-2.5-1-23 · "Prescription"
- 6-2.5-1-24 · "Prewritten computer software"
- 6-2.5-1-25 · "Prosthetic device"
- 6-2.5-1-25.5 · "Public utility"
- 6-2.5-1-26 · "Soft drinks"
- 6-2.5-1-26.5 · "Specified digital products"
- 6-2.5-1-27 · "Tangible personal property"
- 6-2.5-1-27.2 · "Telecommunications nonrecurring charges"