Definitions for Medical Products Exemption

Practitioner

  • Audiologist
  • Chiropractor
  • Dentist
  • Denturist
  • Nurse practitioner
  • Ophthalmologist
  • Optometrist
  • Orthodontist
  • Physician
  • Physician assistant
  • Podiatrist
  • Psychologist
  • Surgeon

OR any person licensed under Title 54 Idaho Code to prescribe, administer or distribute the medical products listed in this guide.

Drug

To be defined as a drug, and article must meet at least one of these conditions:

  • An article recognized as a drug in an official drug reference or its supplement
  • An article intended for use in the diagnosis, cure, mitigation, treatment or prevention of disease in humans
  • An article, other than food, used to affect the structure or any function of the human body
  • An article intended for use as a component of any of the three articles above

…and at least one of these conditions:

  • Is listed in a drug reference that the Idaho State Board of Pharmacy requires Idaho licensed pharmacies to maintain
  • U.S. federal or Idaho law requires that its use be by prescription only

Drugs for animals

The exemption doesn’t cover drugs used in the treatment, diagnosis, cure, mitigation or prevention of disease in nonhumans. This includes drugs a veterinarian administers to both farm animals and pets.

Note: Drugs a farmer or rancher administers to farm animals can qualify for the production exemption. (See Farming and Ranching: Production Exemption.)

Durable medical equipment (DME)

  • Can withstand repeated use
  • Is primarily and typically used for a medical reason
  • Isn’t generally useful to a person who doesn’t have an illness or injury
  • Can be used in the home

Examples:

  • Hospital beds
  • Oxygen equipment
  • Nebulizers
  • Wheelchairs
  • Other aids for the impaired

Note: Prescribed items (such as hot tubs) that are useful to people who aren’t ill or injured aren’t exempt.

Prosthetic devices

  • Replace a missing part or function of the human body
  • Include supplies physically connected to the device

Examples:

  • Artificial limbs
  • Heart valves
  • Voice boxes

Orthopedic appliances

These are products that correct or relieve the impact of defects, diseases or injuries to bones or joints.

Examples:

  • Arch supports
  • Crutches
  • Braces
  • External supports