{"data":{"id":"us-in/ic-6-2.5-1-18","jurisdiction":"us-in","citation":"IC 6-2.5-1-18","heading":"\"Durable medical equipment\"","body":"Sec. 18. (a) \"Durable medical equipment\" means equipment, including repair and replacement parts for the equipment, that:\n(1) can withstand repeated use;\n(2) is primarily and customarily used to serve a medical purpose;\n(3) generally is not useful to a person in the absence of illness or injury; and\n(4) is not worn in or on the body.\nThe term does not include mobility enhancing equipment.\n(b) As used in this section, \"repair and replacement parts\" includes all components or attachments used in conjunction with durable medical equipment.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-1-18","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"18aaac8a8f63d755780d1a44c8f2c0f569bcab9ef1aea0ad9229222e5421469e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-1-17","next":"us-in/ic-6-2.5-1-19"},"notice":"GroundRules: Original legal text. Not legal advice."}