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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:60

Prosthetic device -- Definition

Official textsdlegislature.gov

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.

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In this chapter (40 sections)
  1. 64:06:03:40 · Repealed
  2. 64:06:03:41 · Vending machines
  3. 64:06:03:42 · Repealed
  4. 64:06:03:43 · Water and gravel haulers
  5. 64:06:03:44 · Automotive wholesalers and jobbers -- Retail sales
  6. 64:06:03:45 · Automotive wholesalers and jobbers -- Wholesale sales
  7. 64:06:03:46 · Wholesale houses
  8. 64:06:03:47 · Repealed
  9. 64:06:03:48 · Mounted agricultural equipment
  10. 64:06:03:49 · Pesticides and fertilizer
  11. 64:06:03:50 · Repealed
  12. 64:06:03:51 · Repealed
  13. 64:06:03:52 · Restaurant supplies
  14. 64:06:03:53 · Off-road vehicles
  15. 64:06:03:54 · Repealed
  16. 64:06:03:55 · Newspapers subject to sales tax and use tax
  17. 64:06:03:56 · Maintenance items are not replacement parts -- Definition…
  18. 64:06:03:57 · Drugs -- Definition
  19. 64:06:03:58 · Durable medical equipment -- Definition
  20. 64:06:03:59 · Mobility enhancing equipment -- Definition
  21. 64:06:03:60 · Prosthetic device -- Definition
  22. 64:06:03:61 · Prescriptions -- Definition
  23. 64:06:03:62 · Medical device -- Component, part, or accessory
  24. 64:06:03:63 · Permanent foundation -- Definition
  25. 64:26:03:01 · Repealed
  26. 64:26:03:02 · Repealed
  27. 64:26:03:03 · Repealed
  28. 64:26:03:04 · Repealed
  29. 64:26:03:05 · Repealed
  30. 64:26:03:06 · Repealed
  31. 64:26:03:07 · Repealed
  32. 64:26:03:08 · Repealed
  33. 64:26:03:09 · Repealed
  34. 64:26:03:10 · Repealed
  35. 64:26:03:11 · Dividends received from other financial institutions
  36. 64:26:03:12 · Net operating loss carryover
  37. 64:26:03:13 · Filing of separate returns of financial institutions
  38. 64:28:03:01 · Repealed
  39. 64:28:03:02 · Signature of owner required
  40. 64:28:03:03 · Repealed
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