64:06:03:62.  Medical device -- Component, part, or accessory. A medical device as defined in SDCL 10-45-14.12 and 10-46-15.7 includes a component, part, or accessory to mobility enhancing equipment, durable medical equipment, a prosthetic device or another medical device.

          Source: 30 SDR 40, effective September 29, 2003; 35 SDR 48, effective September 8, 2008.

          General Authority: SDCL 10-45-47.1(3), 10-46-35.1(3).

          Law Implemented: SDCL 10-45-14.12, 10-46-15.7.

          Example: Hemodialysis tubing, oxygen supply tubing, perfusion packs and x-ray film are components, parts or accessories of mobility enhancing equipment, durable medical equipment, or  prosthetic devices and are exempt from sales and use tax.