S-0883.1          _______________________________________________

 

                                 SENATE BILL 5524

                  _______________________________________________

 

State of Washington              52nd Legislature             1991 Regular Session

 

By Senators West, McMullen, Conner, McCaslin, Stratton, Wojahn, Bauer, Vognild, Madsen, von Reichbauer, Saling, Newhouse, Snyder and L. Kreidler.

 

Read first time February 5, 1991.  Referred to Committee on Ways & Means.

Limiting taxes on free hospitals.


     AN ACT Relating to retail sales and use taxes; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and declaring an emergency.

 

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

 

     NEW SECTION.  Sec. 1.  A new section is added to chapter 82.08 RCW to read as follows:

     (1) The tax levied by RCW 82.08.020 shall not apply to sales to free hospitals of items reasonably necessary for the operation of, and provision of health care by, free hospitals.

     (2) As used in this section, "free hospital" means a hospital that does not charge any patient for health care provided by the hospital.

 

     NEW SECTION.  Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

     (1) The provisions of this chapter shall not apply in respect to the use by free hospitals of items reasonably necessary for the operation of, and provision of health care by, free hospitals.

     (2) As used in this section, "free hospital" means a hospital that does not charge any patient for health care provided by the hospital.

 

     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 immediately.