ID H0483

Amends Section 63-3622N, Idaho Code, to clarify that eyeglasses and contact lenses are exempt from sales taxes when purchased by or on behalf of an individual under a prescription or work order from a practitioner.

Adds strikethrough language removing the phrase "but not including eyeglasses and contact lenses" from the prosthetic devices exemption section, making clear that eyeglasses and contact lenses are covered under the tax exemption.

Applies the exemption to items administered or distributed by practitioners including physicians, optometrists, ophthalmologists, and other licensed healthcare providers listed in Title 54, Idaho Code.

Exemption covers eyeglasses and contact lenses alongside other medical items including drugs, hearing aids, braces, dental prostheses, and durable medical equipment.