View Bill Status
View Bill Text
View Statement of Purpose / Fiscal Impact
H0357...............................................by REVENUE AND TAXATION
SALES TAX - Amends existing law to revise language regarding the exemption
of prescription drug sales from the sales and use tax.
01/17 House intro - 1st rdg - to printing
01/18 Rpt prt - to Rev/Tax
01/21 Rpt out - rec d/p - to 2nd rdg
01/22 2nd rdg - to 3rd rdg
01/24 3rd rdg - PASSED - 70-0-0
AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
Block, Bock, Boe, Bolz, Bowers, Brackett, Bradford, Chadderdon,
Chavez, Chew, Clark, Collins, Crane, Durst, Eskridge, Hagedorn, Hart,
Harwood, Henbest, Henderson, Jaquet, Killen, King, Kren, Labrador,
Lake, LeFavour, Loertscher, Luker, Marriott, Mathews, McGeachin,
Mortimer, Moyle, Nielsen, Nonini, Pasley-Stuart, Patrick, Pence,
Raybould, Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer,
Shepherd(02), Shepherd(08), Shirley, Shively, Smith(30), Smith(24),
Snodgrass, Stevenson, Thayn, Thomas, Trail, Vander Woude, Wills,
Wood(27), Wood(35), Mr. Speaker
NAYS -- None
Absent and excused -- None
Floor Sponsor - Wood(35)
Title apvd - to Senate
01/25 Senate intro - 1st rdg - to Loc Gov
02/06 Rpt out - rec d/p - to 2nd rdg
02/07 2nd rdg - to 3rd rdg
02/12 3rd rdg - PASSED - 34-0-1
AYES -- Andreason, Bair, Bastian, Bilyeu, Broadsword, Burkett,
Cameron, Coiner, Corder, Darrington, Davis, Fulcher, Geddes, Goedde,
Hammond, Heinrich, Hill, Jorgenson, Kelly, Keough, Langhorst, Little,
Lodge, Malepeai(Sagness), McGee, McKague, McKenzie, Pearce,
Richardson, Schroeder, Siddoway, Stegner, Stennett, Werk
NAYS -- None
Absent and excused -- Gannon
Floor Sponsor - McKenzie
Title apvd - to House
02/13 To enrol
02/14 Rpt enrol - Sp signed
02/15 Pres signed
02/18 To Governor
02/19 Governor signed
Session Law Chapter 19
Effective: 07/01/08
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 357 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO THE SALES AND USE TAX EXEMPTION FOR PRESCRIPTIONS; AMENDING SEC- 3 TION 63-3622N, IDAHO CODE, TO REVISE LANGUAGE AS TO WHICH PRESCRIPTION 4 SALES ARE EXEMPT FROM THE SALES AND USE TAX AND TO MAKE TECHNICAL CORREC- 5 TIONS. 6 Be It Enacted by the Legislature of the State of Idaho: 7 SECTION 1. That Section 63-3622N, Idaho Code, be, and the same is hereby 8 amended to read as follows: 9 63-3622N. PRESCRIPTIONS. (a) There are exempted from the taxes imposed by 10 this chapter the following when administered or distributed by a practitioner 11licensed by the state under title 54, Idaho Code, to administer or distribute12such itemsor when purchased by or on behalf of an individual for use by such 13 individual under a prescription or work order of a practitioner:licensed by14the state under title 54, Idaho Code, to prescribe such items:15 (1) Drugs, hypodermic syringes, insulin, insulin syringes, artificial 16 eyes, hearing aids, and hearing aid parts and accessories; 17 (2) Drugs and supplies used in hemodialysis and peritoneal dialysis; 18 (3) Braces and other orthopedic appliances; 19 (4) Dental prostheses and other orthodontic appliances,but notincluding 20 fillings; 21 (5) Catheters, urinary accessories, colostomy supplies, and other pros- 22 thetic devices which shall include, butisare not limited to, enteral and 23 parenteral feeding equipment and supplies, (tubing, pumps, containers) 24 catheter devices and supplies, but not including eyeglasses and contact 25 lenses; 26 (6) Equipment and devices or chemical reagents which are used to test or 27 monitor blood or urine of a diabetic; 28 (7) Other durable medical equipment and devices and related parts and 29 supplies specifically designed for those products which shall include, but 30isare not limited to: oxygen equipment, oxygen cylinders, cylinder trans- 31 port devices (sheaths, carts), cylinder stands, support devices, 32 regulators, flowmeters, tank wrench, oxygen concentrators, liquid oxygen 33 base dispenser, liquid oxygen portable dispenser, oxygen tubing, nasal 34 cannulas, face masks, oxygen humidifiers, oxygen fittings and accessories, 35 respiratory therapy equipment, room humidifiers, aspirators, aerosol com- 36 pressors (stationary and portable), ultrasonic nebulizers, volume 37 ventilators, respirators and related device supplies, percussors, 38 vibrators, IPPB, circuits, devices and supplies, air oxygen mixers, manual 39 resuscitators, nebulizers, tubing, emergency oxygen delivery units, 40 patient care equipment, physical and occupational therapy items, hospital 41 beds, trapeze bars and bar stand, bed rails, geriatric chairs, lift 42 recliners, bedside commodes, overbed tables, patient lifts, patient lift 43 slings, traction stands and pulleys, shower seating, shower grip bars, 2 1 raised toilet seats, toilet safety frames, walking canes, quad canes and 2 accessories, walkers, wheeled walkers, walker accessories, I.V. stands, 3 crawlers, posture back supports for seating, posture back supports, 4 wheelchairs, crutches, crutch pads, tips, grips, restraints, standing 5 frame devices and accessories, hand exercise equipment and putty, spe- 6 cially designed hand utensils, leg weights, paraffin baths, 7 hydrocollators, hydrotherm heating pads, communication aids for physically 8 impaired, specialized seating, desks, work stations, foam wedges, writing 9 and speech aids for the impaired, dressing aids, button loops and zipper 10 aids, grooming aids, dental aids, eating and drinking aids, splints, hold- 11 ers, household aids for the impaired, shampoo trays, reaching aids, foam 12 seating pads, decubitus seating pads, bed pads, fitted stroller, alternat- 13 ing pressure pads and pumps, stethoscope, sphygmomanometers, otoscopes, 14 sitting and sleeping cushions, patient transport devices, boards, 15 stairglides, lifts in home, transcutaneous nerve stimulators, muscle 16 stimulators,and bone fracture therapy devices. 17 (b) The term "practitioner" means a physician, physician assistant, sur- 18 geon, podiatrist, chiropractor, dentist, optometrist, psychologist, ophthal- 19 mologist, nurse practitioner, denturist, orthodontist, audiologist,orhearing 20 aid dealer or fitter or any person licensed by the state under title 54, Idaho 21 Code, to prescribe, administer or distribute items identified in subsection 22 (a) of this section. 23 (c) The term "drug" means a drug which is: 24 (1) Defined in section 54-1705, Idaho Code,; and 25 (2) Either: 26 (i)lListed in a drug compendia which the state board of pharmacy 27 requires to be maintained by Idaho licensed pharmacies,; or 28 (ii)tThe use of which requires a prescription under state or fed- 29 eral law. The term shall not include articles intended for use in the 30 diagnosis, cure, mitigation, treatment or prevention of disease in 31 animals other than man. 32 (d) The term "durable medical equipment" means equipment which: 33 (1) Can withstand repeated use; 34 (2) Is primarily and customarily used to serve a medical purpose; 35 (3) Generally is not useful to a person in the absence of illness or 36 injury; and 37 (4) Is appropriate for use in the home. 38 (e) The term "prosthetic device" means a device which replaces a missing 39 part or function of the human body and shall include any supplies physically 40 connected to such devices.
STATEMENT OF PURPOSE
RS 17398
This bill updates the exemption in the Sales Tax Act for
medical prescriptions. It amends section 63-3622N, Idaho
Code:
(1) To clarify that the exemption applies to all
practitioners authorized by Title 54, Idaho Code, to
prescribe, including physician assistants.
(2) To include dental fillings in the exemption.
FISCAL NOTE
$150,000 reduction in General Fund revenue.
CONTACT
Name: Ted Spangler/Dan John
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H 357