South Dakota Statutes
§ 10-45-14.11 — Exemption of certain durable medical equipment and prosthetic devices.
South Dakota § 10-45-14.11
This text of South Dakota § 10-45-14.11 (Exemption of certain durable medical equipment and prosthetic devices.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-14.11 (2026).
Text
There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale 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.
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Legislative History
SL 2003, ch 61, § 7; SL 2011, ch 1 (Ex. Ord.
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Bluebook (online)
South Dakota § 10-45-14.11, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-14.11.