{"data":{"id":"us-sd/sdcl-10-46-15.6","jurisdiction":"us-sd","citation":"SDCL § 10-46-15.6","heading":"Exemption of prescribed medical equipment or prosthetic devices used by humans.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-15.6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ec4bf84459b6770e2497bbac77997f4c777e6baca62fd8e109bb59e1b84cb14b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-15.5","next":"us-sd/sdcl-10-46-15.7"},"notice":"GroundRules: Original legal text. Not legal advice."}