63-3622N. Prescriptions. (a) There are exempted from the taxes imposed by this chapter the following when administered or distributed by a practitioner or when purchased by or on behalf of an individual for use by such individual under a prescription or work order of a practitioner:
(b) The term "practitioner" means a physician, physician assistant, surgeon, podiatrist, chiropractor, dentist, optometrist, psychologist, ophthalmologist, nurse practitioner, denturist, orthodontist, audiologist, hearing aid dealer or fitter or any person licensed by the state under title 54, Idaho Code, to prescribe, administer or distribute items identified in subsection (a) of this section.
(c) The term "drug" means a drug which is:
(d) The term "durable medical equipment" means equipment which:
(e) The term "prosthetic device" means a device which replaces a missing part or function of the human body and shall include any supplies physically connected to such devices.
[63-3622N, added 1990, ch. 42, sec. 2, p. 65; am. 1992, ch. 78, sec. 1, p. 218; am. 1993, ch. 26, sec. 4, p. 89; am. 1996, ch. 46, sec. 12, p. 133; am. 1998, ch. 130, sec. 1, p. 483; am. 2008, ch. 19, sec. 1, p. 29; am. 2015, ch. 95, sec. 1, p. 230; am. 2015, ch. 95, sec. 2, p. 232.]