South Dakota Statutes
§ 10-46-15.6 — Exemption of prescribed medical equipment or prosthetic devices used by humans.
South Dakota § 10-46-15.6
This text of South Dakota § 10-46-15.6 (Exemption of prescribed medical equipment or prosthetic devices used by humans.) 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 § 10-46-15.6 (2026).
Text
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.
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Legislative History
SL 2003, ch 61, § 15; SL 2011, ch 1 (Ex. Ord.
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Bluebook (online)
South Dakota § 10-46-15.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-15.6.