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H0618...............................................by REVENUE AND TAXATION
DENTAL PROSTHESES - SALES TAX - Amends existing law to provide an exemption
from sales tax for dental prostheses and other orthodontic appliances, but
not including fillings.
02/04 House intro - 1st rdg - to printing
02/05 Rpt prt - to Rev/Tax
02/19 Rpt out - rec d/p - to 2nd rdg
02/20 2nd rdg - to 3rd rdg
02/24 3rd rdg - PASSED - 65-5-0
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Bivens,
Black(15), Boe, Bruneel, Callister, Campbell, Chase, Clark, Crane,
Crow, Cuddy, Deal, Denney, Ellsworth, Field(13), Field(20), Gagner,
Geddes, Gould, Hadley, Hansen, Henbest, Hornbeck, Jaquet, Jones(9),
Jones(22), Jones(20), Judd, Kellogg, Kempton, Kendell, Kjellander,
Kunz, Linford, Loertscher, Mader, Marley, McKague, Meyer, Miller,
Mortensen, Newcomb, Pischner, Pomeroy, Reynolds, Richman, Ridinger,
Sali, Schaefer, Stevenson, Stone, Stubbs, Taylor, Tilman, Tippets,
Trail, Watson, Wood, Zimmermann, Mr Speaker
NAYS -- Black(23), Lake, Robison, Stoicheff, Wheeler
Absent and excused -- None
Floor Sponsor - Bivens
Title apvd - to Senate
02/25 Senate intro - 1st rdg - to Loc Gov
03/03 Rpt out - rec d/p - to 2nd rdg
03/04 2nd rdg - to 3rd rdg
03/16 3rd rdg - PASSED - 32-0-3
AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Danielson, Darrington, Deide, Dunklin, Frasure, Geddes, Hansen,
Hawkins, Ingram, Ipsen, Keough, King, Lee, McLaughlin, Noh, Parry,
Richardson, Risch, Sandy, Schroeder, Sorensen, Sweeney, Thorne,
Wheeler, Whitworth
NAYS--None
Absent and excused--Riggs, Stennett, Twiggs
Floor Sponsor - Frasure
Title apvd - to House
03/17 To enrol
03/17 Rpt enrol - Sp signed
03/18 Pres signed - to Governor
03/20 Governor signed
Session Law Chapter 130
Effective: 07/01/98
H0618|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fourth Legislature Second Regular Session - 1998IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 618 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO SALES TAX EXEMPTIONS; AMENDING SECTION 63-3622N, IDAHO CODE, TO 3 PROVIDE AN EXEMPTION FROM SALES TAX FOR DENTAL PROSTHESES AND OTHER ORTH- 4 ODONTIC APPLIANCES, BUT NOT INCLUDING FILLINGS. 5 Be It Enacted by the Legislature of the State of Idaho: 6 SECTION 1. That Section 63-3622N, Idaho Code, be, and the same is hereby 7 amended to read as follows: 8 63-3622N. PRESCRIPTIONS. (a) There are exempted from the taxes imposed by 9 this chapter the following when administered or distributed by a practitioner 10 licensed by the state under title 54, Idaho Code, to administer or distribute 11 such items or when purchased by or on behalf of an individual for use by such 12 individual under a prescription or work order of a practitioner licensed by 13 the state under title 54, Idaho Code, to prescribe such items: 14 (1) Drugs, hypodermic syringes, insulin, insulin syringes, artificial 15 eyes, hearing aids, and hearing aid parts and accessories; 16 (2) Drugs and supplies used in hemodialysis and peritoneal dialysis; 17 (3) Braces and other orthopedic appliances; 18 (4) Dental prostheses and other orthodontic appliances, but not 19 including fillings; 20 (5) Catheters, urinary accessories, colostomy supplies, and other 21 prosthetic devices which shall include, but is not limited to, enteral and 22 parenteral feeding equipment and supplies, (tubing, pumps, containers) 23 catheter devices and supplies, but not including eyeglasses and contact 24 lenses; 25 (56 ) Equipment and devices or chemical reagents 26 which are used to test or monitor blood or urine of a diabetic; 27 (67 ) Other durable medical equipment and 28 devices and related parts and supplies specifically designed for those 29 products which shall include, but is not limited to: oxygen equipment, 30 oxygen cylinders, cylinder transport devices (sheaths, carts), cylinder 31 stands, support devices, regulators, flowmeters, tank wrench, oxygen 32 concentrators, liquid oxygen base dispenser, liquid oxygen portable dis- 33 penser, oxygen tubing, nasal cannulas, face masks, oxygen humidifiers, 34 oxygen fittings and accessories, respiratory therapy equipment, room 35 humidifiers, aspirators, aerosol compressors (stationary and portable), 36 ultrasonic nebulizers, volume ventilators, respirators and related device 37 supplies, percussors, vibrators, IPPB, circuits, devices and supplies, air 38 oxygen mixers, manual resuscitators, nebulizers, tubing, emergency oxygen 39 delivery units, patient care equipment, physical and occupational therapy 40 items, hospital beds, trapeze bars and bar stand, bed rails, geriatric 41 chairs, lift recliners, bedside commodes, overbed tables, patient lifts, 42 patient lift slings, traction stands and pulleys, shower seating, shower 43 grip bars, raised toilet seats, toilet safety frames, walking canes, quad 2 1 canes and accessories, walkers, wheeled walkers, walker accessories, I.V. 2 stands, crawlers, posture back supports for seating, posture back sup- 3 ports, wheelchairs, crutches, crutch pads, tips, grips, restraints, stand- 4 ing frame devices and accessories, hand exercise equipment and putty, spe- 5 cially designed hand utensils, leg weights, paraffin baths, 6 hydrocollators, hydrotherm heating pads, communication aids for physically 7 impaired, specialized seating, desks, work stations, foam wedges, writing 8 and speech aids for the impaired, dressing aids, button loops and zipper 9 aids, grooming aids, dental aids, eating and drinking aids, splints, hold- 10 ers, household aids for the impaired, shampoo trays, reaching aids, foam 11 seating pads, decubitus seating pads, bed pads, fitted stroller, alternat- 12 ing pressure pads and pumps, stethoscope, sphygmomanometers, otoscopes, 13 sitting and sleeping cushions, patient transport devices, boards, 14 stairglides, lifts in home, transcutaneous nerve stimulators, muscle 15 stimulators, bone fracture therapy devices. 16 (b) The term "practitioner" means a physician, surgeon, podiatrist, chi- 17 ropractor, dentist, optometrist, psychologist, ophthalmologist, nurse practi- 18 tioner, denturist, orthodontist, audiologist, or hearing aid dealer or fitter. 19 (c) The term "drug" means a drug which is: 20 (1) Defined in section 54-1705, Idaho Code, and 21 (2) Either: 22 (i) listed in a drug compendia which the state board of pharmacy 23 requires to be maintained by Idaho licensed pharmacies, or 24 (ii) the use of which requires a prescription under state or federal 25 law. The term shall not include articles intended for use in the 26 diagnosis, cure, mitigation, treatment or prevention of disease in 27 animals other than man. 28 (d) The term "durable medical equipment" means equipment which: 29 (1) Can withstand repeated use; 30 (2) Is primarily and customarily used to serve a medical purpose; 31 (3) Generally is not useful to a person in the absence of illness or 32 injury; and 33 (4) Is appropriate for use in the home. 34 (e) The term "prosthetic device" means a device which replaces a missing 35 part or function of the human body and shall include any supplies physically 36 connected to such devices, but shall not include dentures, dental37bridgework and other dental or orthodontic appliances.38(f) The sale of dentures, dental bridgework, other dental or orthodontic39appliances and related parts for such appliances, by a practitioner to his40patient is incidental to the professional services provided and is a sale of41services. The practitioner is the consumer of the dentures, dental bridgework,42other dental or orthodontic appliances and related parts used by him, and the43sale to or use by the practitioner of such tangible personal property is tax-44able.
STATEMENT OF PURPOSE
RS 07522
Sales and use tax exemptions currently apply to
artificial eyes, hearing aids, and braces and other
orthopedic appliances. Such exemptions do not, however,
apply to dentures, dental bridgework, and other orthodontic
appliances.
The purpose of this legislation is to provide a more
consistent and equitable tax policy through three (3)
changes: 1) It exempts dental prostheses and orthodontic
appliances from the Idaho sales and use tax. 2) It returns
the definition of "prosthetic device" to pre-1992 language.
3) It removes the dentist as the consumer of dentures, dental
bridgework and other dental or orthodontic appliances.
FISCAL NOTE
The Idaho State Tax Commission estimated a negative
fiscal impact of $600,000 per year.
CONTACT
Name: Victoria Paulson, Idaho State Dental Association
Phone: 859-2338
Rep Dave Bivens
STATEMENT OF PURPOSE/ FISCAL NOTE H 618