Effective January 1, 2009, unless noted otherwise, Indiana has added and amended several sales and use tax statutory definitions in order to comply with the Streamlined Sales and Use Tax Agreement, including “specified digital products”, “end user”, and “durable equipment”. For example, the definition of “durable medical equipment” has been amended to include 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) in not worn in or on the body. The term does not include mobility enhancing equipment. This particular change is effective March 3, 2008. In addition, changes to destination-based sourcing for certain retail floral sales have been delayed from January 1, 2008 to January 1, 2010. (S.B. 233, Laws 2008)