Indiana Code - Taxation - Title 6, Section 6-2.5-1-18

"Durable medical equipment"

Sec. 18. "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.
As added by P.L.257-2003, SEC.9.

Last modified: May 28, 2006