US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622N.  PRESCRIPTIONS. (a) There are exempted from the taxes imposed by
this chapter the following when administered or distributed by a practitioner
licensed by the state under title 54, Idaho Code, to administer or distribute
such items or when purchased by or on behalf of an individual for use by such
individual under a prescription or work order of a practitioner licensed by
the state under title 54, Idaho Code, to prescribe such items:
    (1)  Drugs, hypodermic syringes, insulin, insulin syringes, artificial
    eyes, hearing aids, and hearing aid parts and accessories;
    (2)  Drugs and supplies used in hemodialysis and peritoneal dialysis;
    (3)  Braces and other orthopedic appliances;
    (4)  Dental prostheses and other orthodontic appliances, but not including
    fillings;
    (5)  Catheters, urinary accessories, colostomy supplies, and other
    prosthetic devices which shall include, but is not limited to, enteral and
    parenteral feeding equipment and supplies, (tubing, pumps, containers)
    catheter devices and supplies, but not including eyeglasses and contact
    lenses;
    (6)  Equipment and devices or chemical reagents which are used to test or
    monitor blood or urine of a diabetic;
    (7)  Other durable medical equipment and devices and related parts and
    supplies specifically designed for those products which shall include, but
    is not limited to: oxygen equipment, oxygen cylinders, cylinder transport
    devices (sheaths, carts), cylinder stands, support devices, regulators,
    flowmeters, tank wrench, oxygen concentrators, liquid oxygen base
    dispenser, liquid oxygen portable dispenser, oxygen tubing, nasal
    cannulas, face masks, oxygen humidifiers, oxygen fittings and accessories,
    respiratory therapy equipment, room humidifiers, aspirators, aerosol
    compressors (stationary and portable), ultrasonic nebulizers, volume
    ventilators, respirators and related device supplies, percussors,
    vibrators, IPPB, circuits, devices and supplies, air oxygen mixers, manual
    resuscitators, nebulizers, tubing, emergency oxygen delivery units,
    patient care equipment, physical and occupational therapy items, hospital
    beds, trapeze bars and bar stand, bed rails, geriatric chairs, lift
    recliners, bedside commodes, overbed tables, patient lifts, patient lift
    slings, traction stands and pulleys, shower seating, shower grip bars,
    raised toilet seats, toilet safety frames, walking canes, quad canes and
    accessories, walkers, wheeled walkers, walker accessories, I.V. stands,
    crawlers, posture back supports for seating, posture back supports,
    wheelchairs, crutches, crutch pads, tips, grips, restraints, standing
    frame devices and accessories, hand exercise equipment and putty,
    specially designed hand utensils, leg weights, paraffin baths,
    hydrocollators, hydrotherm heating pads, communication aids for physically
    impaired, specialized seating,  desks, work stations, foam wedges, writing
    and speech aids for the impaired, dressing aids, button loops and zipper
    aids, grooming aids, dental aids, eating and drinking aids, splints,
    holders, household aids for the impaired, shampoo trays, reaching aids,
    foam seating pads, decubitus seating pads, bed pads, fitted stroller,
    alternating pressure pads and pumps, stethoscope, sphygmomanometers,
    otoscopes, sitting and sleeping cushions, patient transport devices,
    boards, stairglides, lifts in home, transcutaneous nerve stimulators,
    muscle stimulators, bone fracture therapy devices.
    (b)  The term "practitioner" means a physician, surgeon, podiatrist,
chiropractor, dentist, optometrist, psychologist, ophthalmologist, nurse
practitioner, denturist, orthodontist, audiologist, or hearing aid dealer or
fitter.
    (c)  The term "drug" means a drug which is:
    (1)  Defined in section 54-1705, Idaho Code, and
    (2)  Either:
         (i)   listed in a drug compendia which the state board of pharmacy
         requires to be maintained by Idaho licensed pharmacies, or
         (ii)  the use of which requires a prescription under state or federal
         law. The term shall not include articles intended for use in the
         diagnosis, cure, mitigation, treatment or prevention of disease in
         animals other than man.
    (d)  The term "durable medical equipment" means equipment which:
    (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 appropriate for use in the home.
    (e)  The term "prosthetic device" means a device which replaces a missing
part or function of the human body and shall include any supplies physically
connected to such devices.