If it has a sink and a toilet, then it is a bathroom, so yes it does. What I usually do is put the entire powder room on its own circuit (receptacle, vent fan, light)
Quick answer, no, the code doesn't differentiate between full baths and powder rooms. Same holds true for bath fans, which makes very little sense to me (other than for odors). For remodeling purposes, run 12ga wire on a dedicated circuit for lights, fan and receptacles in your powder room. In new construction you could group all the baths' receptacles on one circuit, although I wouldn't do it myself.
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