South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:06:03:59 — Mobility enhancing equipment -- Definition
The term, mobility enhancing equipment, as used in SDCL 10-45-14.11 and 10-46-15.6 , means equipment including repair and replacement parts to same, but does not include durable medical equipment, which:
(1) Is primarily and
customarily used to provide or increase the ability to move from one place to
another and which 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.
Source: official text