10-46-15.6. Exemption of prescribed medical equipment or prosthetic devices used by humans.
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/sd/title-10/chapter-10-46/10-46-15-6·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The use in this state of durable medical equipment, mobility enhancing equipment, and prosthetic devices as defined by rule promulgated by the secretary of revenue pursuant to chapter 1-26 to the extent used by humans, if the durable medical equipment, mobility enhancing equipment, and prosthetic devices are prescribed by prescription by a physician, chiropractor, optometrist, dentist, podiatrist, or audiologist, is specifically exempt from the tax imposed by this chapter.