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Indiana Code Title 6. Taxation § 6-2.5-1-18

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 18. (a) “Durable medical equipment” means equipment, including repair and replacement parts for the equipment, that:

(1) can withstand repeated use;

(2) is primarily and customarily used to serve a medical purpose;

(3) generally is not useful to a person in the absence of illness or injury;  and

(4) is not worn in or on the body.

The term does not include mobility enhancing equipment.

(b) As used in this section, “repair and replacement parts” includes all components or attachments used in conjunction with durable medical equipment.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-2.5-1-18 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-1-18/

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