H-1181.1          _______________________________________________

 

                                  HOUSE BILL 1602

                  _______________________________________________

 

State of Washington              52nd Legislature             1991 Regular Session

 

By Representatives Moyer, Prentice, Mielke, Franklin, Cooper, Wang, Silver, Morris, Zellinsky, D. Sommers, Betrozoff, Winsley, Edmondson, Paris, Padden, Miller, Tate and Casada.

 

Read first time February 4, 1991.  Referred to Committee on Revenue.Exempting glucose monitoring equipment from sales and use tax.


     AN ACT Relating to an exemption from retail sales tax and use tax on glucose monitoring equipment; amending RCW 82.08.0283 and 82.12.0277; providing an effective date; and declaring an emergency.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

 

     Sec. 1.  RCW 82.08.0283 and 1986 c 255 s 1 are each amended to read as follows:

     The tax levied by RCW 82.08.020 shall not apply to sales of insulin; prosthetic and orthotic devices prescribed for an individual by a person licensed under chapters 18.25, 18.57, or 18.71 RCW or dispensed or fitted by a person licensed under chapter 18.35 RCW; ostomic items; glucose monitoring equipment prescribed for an individual by a person licensed under chapter 18.57 or 18.71 RCW that is sold to an individual for an individual's use; and medically prescribed oxygen.

 

     Sec. 2.  RCW 82.12.0277 and 1986 c 255 s 2 are each amended to read as follows:

     The provisions of this chapter shall not apply in respect to the use of insulin; prosthetic and orthotic devices prescribed for an individual by a person licensed under chapters 18.25, 18.57, or 18.71 RCW or dispensed or fitted by a person licensed under chapter 18.35 RCW; ostomic items; glucose monitoring equipment prescribed for an individual by a person licensed under chapter 18.57 or 18.71 RCW for use by an individual; and medically prescribed oxygen.

 

     NEW SECTION.  Sec. 3.      This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1991.