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§ 6-2-5-1-22 — Indiana Law | CourtGPT
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  4. Title 6 - Taxation/
  5. Article 2.5 - State Gross Retail and Use Taxes/
  6. Chapter 1 - Definitions6-2.5-1-1. "Unitary Transaction"/
  7. § 6-2-5-1-22
Indiana Legal Code

§ 6-2-5-1-22

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'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.