House Bill H0075

2015 Freedom Index Score: (+1)

Analyst: Parrish Miller
Date of analysis: February 4, 2015

ANALYST'S NOTE: Current law requires that sales tax be paid on the purchase of prescription eyeglasses
and prescription contacts. This is somewhat of an anomaly as most other medical devices are exempted
from sales tax. House Bill 075 would repeal the sales tax on prescription eyeglasses starting in fiscal year
2016 and the sales tax on prescription contacts starting in fiscal year 2017.

Point No. 5 Does it directly or indirectly create or increase any taxes, fees, or other assessments?
Conversely, does it eliminate or reduce any taxes, fees, or other assessments?
ANALYSIS: House Bill 075 modifies Section 63-3622N, Idaho Code, by adding "eyeglasses and
eyeglass component parts" to the list of medical devices the purchase of which are exempt from
sales tax. This change will take effect on July 1, 2015. The bill further modifies the section to add
"contact lenses" to the list of medical devices, but the implementation of this change is delayed
until July 1, 2016. (+1)