South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:60 — Prosthetic device -- Definition

The term,
prosthetic device, as used in SDCL 10-45-14.11 and 10-46-15.6 , means a replacement, corrective, or supportive device, including repair and replacement parts for same, worn on or in the body to:
(1) Artificially replace a
missing portion of the body;
(2) Prevent or correct
physical deformity or malfunction; or
(3) Support a weak or
deformed portion of the body.

Last amended: Source: 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1 , 10-45-14.11 , 10-46-15.6. Law Implemented: SDCL 10-45-14.11 , 10-46-15.6. Examples: Corrective eyeglasses, contact lenses, hearing aids, dental prosthesis, artificial arms and legs, braces, heart valves, pacemakers, and artificial eyes.

Source: official text