{"data":{"id":"us-in/ic-6-2.5-1-22","jurisdiction":"us-in","citation":"IC 6-2.5-1-22","heading":"\"Mobility enhancing equipment\"","body":"Sec. 22. \"Mobility enhancing equipment\" means equipment, including repair and replacement parts for the equipment, that:\n(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;\n(2) is not generally used by persons with normal mobility; and\n(3) does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.\nThe term does not include 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#6-2.5-1-22","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"101afceddc0c440d8503e32e0937c8c820d577379d0669d1d5d11386af225787","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-1-21.9","next":"us-in/ic-6-2.5-1-22.2"},"notice":"GroundRules: Original legal text. Not legal advice."}