S-1313.1          _______________________________________________

 

                                 SENATE BILL 5652

                  _______________________________________________

 

State of Washington              52nd Legislature             1991 Regular Session

 

By Senator McCaslin.

 

Read first time February 13, 1991.  Referred to Committee on Ways & Means.Exempting syringes from retail sales and use taxes.


     AN ACT Relating to the exemption for retail sales tax and use tax of syringes; amending RCW 82.08.0283 and 82.12.0277; and providing an effective date.

 

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 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 medically prescribed oxygen.

 

     NEW SECTION.  Sec. 3.      This act shall take effect August 1, 1991.