South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:62 — Medical device -- Component, part, or accessory

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64:06:03:62. Medical device -- Component, part, or accessory.
A medical device as defined in SDCL 10-45-14.12 and 10-46-15.7 includes a component, part, or accessory to mobility enhancing equipment, durable medical equipment, a prosthetic device or another medical device.

Last amended: Source: 30 SDR 40, effective September 29, 2003; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-14.12 , 10-46-15.7. Example: Hemodialysis tubing, oxygen supply tubing, perfusion packs and x-ray film are components, parts or accessories of mobility enhancing equipment, durable medical equipment, or prosthetic devices and are exempt from sales and use tax.

Source: official text