S-0747.1/91       _______________________________________________

 

                                 SENATE BILL 5161

                  _______________________________________________

 

State of Washington              52nd Legislature             1991 Regular Session

 

By Senators Talmadge and Rasmussen.

 

Read first time January 22, 1991.  Referred to Committee on Ways & Means.Providing a sales and use tax exemption for prescribed supplies and equipment for diabetics.


     AN ACT Relating to the exemption for retail sales tax and use tax of prescribed supplies and equipment for diabetics; 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; syringes and glucose monitoring tabs, strips, or equipment prescribed for a diabetic individual by a person licensed under chapter 18.57 or 18.71 RCW which is sold to an individual for the diabetic individual's treatment; 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; syringes and glucose monitoring tabs, strips, or equipment prescribed for a diabetic individual by a person licensed under chapter 18.57 or 18.71 RCW which is used by the diabetic 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.