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ID H0075
Bill
Status
3/19/2015
Primary Sponsor
Revenue and Taxation Committee
Click for details
AI Summary
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Exempts eyeglasses and eyeglass component parts from Idaho sales tax when prescribed and purchased for individual use, effective July 1, 2015.
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Revises language in Idaho Code Section 63-3622N to clarify that hearing aid parts and hearing aid accessories are separately listed items subject to the same tax exemption.
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Exempts contact lenses from Idaho sales tax when prescribed and purchased for individual use, effective July 1, 2016 (one year after eyeglasses exemption).
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Applies exemptions only when items are administered or distributed by a licensed practitioner or purchased by or on behalf of an individual under a prescription or work order.
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Maintains existing tax exemptions for other medical devices, prosthetics, and durable medical equipment including drugs, braces, dental prostheses, and oxygen equipment.
Legislative Description
Amends existing law to exempt eyeglasses, eyeglass component parts and contact lenses from sales tax.
SALES TAX
Last Action
March 24, 2015 Session Law Chapter 95 Effective: 07/01/2015 Section 1; 07/01/2016 Section 2
3/19/2015