Idaho Code § 54-1104

Exemptions from provisions of chapter.
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There is hereby exempted from the terms and provisions of this chapter and from the enforcement of the provisions hereof, the following:
(1) Manufacturers, wholesalers and jobbers of caskets, funeral supplies, vaults or other burial receptacles not engaged in performing mortician services and not selling to the public, except when said sales to the public are sales with immediate delivery of the funeral supplies purchased.
(2) Cemeteries selling vaults or burial receptacles to the public.
(3) Any duly authorized representative of any church, fraternal order or other association or organization honoring the dead who performs a funeral or other religious service under the authority of and pursuant to the religious tenets or practices of such organization. This exemption does not authorize, permit or allow such person to perform the functions of a mortician or funeral director under section 54-1102 (11) or (19), Idaho Code, unless he shall be licensed as required by law.
(4) Notwithstanding any other provision of law, the person having the right to control the disposition of the remains of the deceased person pursuant to section 54-1142 , Idaho Code, or such person's designee, or a licensed funeral director, may initiate the process of cremation by operation of the retort while under the direct personal supervision of a licensed mortician.

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