Practitioner
A practitioner who’ll administer or distribute medical supplies and drugs under a work order or prescription can buy them exempt.
Seller’s responsibility
Keep on file a completed 
Form ST-101 – Sales Tax Resale or Exemption Certificate, showing the reason for the exemption. Don’t charge tax on future exempt purchases.
Patients
Patients of hospitals and of qualifying practitioners can buy medical supplies and drugs exempt with a prescription or work order.
Seller’s responsibility
Keep on file the prescription or work order from a practitioner.
Exempt entities
Certain entities, including nonprofit hospitals, can buy all goods exempt from sales tax. This exemption includes all medical products, no matter who administers or distributes them or how they are used. In addition to nonprofit hospitals, the exempt health care entities are:
- Nonprofit hospitals
- Health facilities operated by an Idaho state agency or by a political subdivision of the state
- American Red Cross
- U.S. federal government
- Nonprofit children’s free dental-service clinics
- Emergency medical service agencies
- Centers for independent living
- Qualifying senior citizen centers
- Volunteer fire departments
- Health-related entities
- American Cancer Society
- American Diabetes Association
- American Heart Association
- Arc, Inc., The
- Arthritis Foundation
- Camp Rainbow Gold
- Children’s Home Society of Idaho
- Easter Seals
- Family Services Alliance of Southeast Idaho
- Idaho Association of Free and Charitable Clinics and its member clinics
- Idaho Community Action Agency
- Idaho Cystic Fibrosis Foundation
- Idaho Diabetes Youth Programs
- Idaho Epilepsy League
- Idaho Lung Association
- Idaho Primary Care Association and its community health centers
- Idaho Ronald McDonald House
- Idaho Women’s and Children’s Alliance
- March of Dimes
- Mental Health Association
- Muscular Dystrophy Foundation
- National Multiple Sclerosis Society
- Rocky Mountain Kidney Association
- Special Olympics Idaho
- United Cerebral Palsy
Seller’s responsibility
Keep on file a completed Form ST-101 – Sales Tax Resale or Exemption Certificate, showing the reason for the exemption. Don’t charge tax on future exempt purchases.
Certain other health care providers
Health care providers other than nonprofit hospitals and other exempt entities can buy qualifying medical supplies and prescriptions if one of the following applies:
- They are for a patient with a prescription or work order from a practitioner licensed to prescribe such items.
- They will administer or distribute the items under the work order or a prescription of a practitioner.
These providers include:
- For-profit hospitals
- Clinics
- Nursing homes
- Drug and alcohol rehabilitation hospitals
- Dentists
Seller’s responsibility
Keep on file a completed Form ST-101 – Sales Tax Resale or Exemption Certificate, showing the reason for the exemption. Don’t charge tax on future exempt purchases.