Indiana § 6-2.5-1-18 "Durable medical equipment"

Indiana Statutes

§ 6-2.5-1-18 — "Durable medical equipment"

Indiana § 6-2.5-1-18

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 1Definitions

This text of Indiana § 6-2.5-1-18 ("Durable medical equipment") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-2.5-1-18 (2026).

Text

(a)"Durable medical equipment" means equipment, including repair and replacement parts for the equipment, that:

(1)can withstand repeated use;

(2)is primarily and customarily used to serve a medical purpose;

(3)generally is not useful to a person in the absence of illness or injury; and

(4)is not worn in or on the body. The term does not include mobility enhancing equipment.

(b)As used in this section, "repair and replacement parts" includes all components or attachments used in conjunction with durable medical equipment.

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(a) "Durable medical equipment" means
equipment, including repair and replacement parts for the equipment,
that:
(1) can withstand repeated use;
(2) is primarily and customarily used to serve a medical purpose;
(3) generally is not useful to a person in the absence of illness or
injury; and
(4) is not worn in or on the body.
The term does not include mobility enhancing equipment.
(b) As used in this section, "repair and replacement parts" includes
all components or attachments used in conjunction with durable
medical equipment.