Indiana Code - Taxation - Title 6, Section 6-2.5-1-22

"Mobility enhancing equipment"

Sec. 22. "Mobility enhancing equipment" means equipment,
including repair and replacement parts for the equipment, that:
(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;

(2) is not generally used by persons with normal mobility; and
(3) does not include any motor vehicle or equipment on a motor
vehicle normally provided by a motor vehicle manufacturer.
The term does not include durable medical equipment.

As added by P.L.257-2003, SEC.13.

Last modified: May 28, 2006