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.