1998 Legislation
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HOUSE BILL NO. 618 – Dental prostheses, sales tax exempt


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Daily Data Tracking History

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
      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

Bill Text


 ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
Fifty-fourth Legislature                 Second Regular Session - 1998

                             IN THE HOUSE OF REPRESENTATIVES

                                    HOUSE BILL NO. 618

                            BY REVENUE AND TAXATION COMMITTEE

 1                                        AN ACT

 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        ( 5  6 )  Equipment and devices or chemical reagents
26        which are used to test or monitor blood or urine of a diabetic;
27        ( 6    7  )  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


 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,  dental
37    bridgework and other dental or orthodontic appliances.
38        (f)  The  sale of dentures, dental bridgework, other dental or orthodontic
39    appliances and related parts for such appliances, by  a  practitioner  to  his
40    patient  is  incidental to the professional services provided and is a sale of
41    services. The practitioner is the consumer of the dentures, dental bridgework,
42    other dental or orthodontic appliances and related parts used by him, and  the
43    sale  to or use by the practitioner of such tangible personal property is tax-
44    able .

Statement of Purpose / Fiscal Impact


                           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 
    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.
    Name: Victoria Paulson, Idaho State Dental Association 
    Phone: 859-2338
    Rep Dave Bivens
                                                         STATEMENT OF PURPOSE/ FISCAL NOTE    H 618