Indiana § 6-2.5-1-22 "Mobility enhancing equipment"

Indiana Statutes

§ 6-2.5-1-22 — "Mobility enhancing equipment"

Indiana § 6-2.5-1-22

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 1Definitions

This text of Indiana § 6-2.5-1-22 ("Mobility enhancing 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 § 6-2.5-1-22 (2026).

Text

"Mobility enhancing equipment" means equipment, including repair and replacement parts for the equipment, that:

(1)is primarily and customarily used to provide or increase the ability to move from one (1) place to another and is appropriate for use either in a home or a motor vehicle;

(2)is not generally used by persons with normal mobility; and

(3)does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer. The term does not include durable medical equipment.

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"Mobility enhancing equipment" means
equipment, including repair and replacement parts for the equipment,
that:
(1) is primarily and customarily used to provide or increase the
ability to move from one (1) place to another and is appropriate
for use either in a home or a motor vehicle;
(2) is not generally used by persons with normal mobility; and
(3) does not include any motor vehicle or equipment on a motor
vehicle normally provided by a motor vehicle manufacturer.
The term does not include durable medical equipment.