S-783                 _______________________________________________

                                                   SENATE BILL NO. 3429

                        _______________________________________________

State of Washington                              49th Legislature                              1985 Regular Session

By Senators McCaslin, Granlund, Benitz and Stratton

Read first time 1/30/85 and referred to Committee on Ways and Means.

AN ACT Relating to sales and use taxation; and amending RCW 82.08.0281 and 82.12.0275.

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

        Sec. 1.  Section 46, chapter 37, Laws of 1980 and RCW 82.08.0281 are each amended to read as follows:

          The tax levied by RCW 82.08.020 shall not apply to sales of prescription drugs and any devices other than eyeglass frames necessary to administer the drugs, including sales to the state or a political subdivision or municipal corporation thereof of drugs and any devices other than eyeglass frames necessary to administer the drugs to be dispensed to patients by prescription without charge.  The term "prescription drugs" shall include any medicine, drug, prescription lens, or other substance other than food for use in the diagnosis, cure, mitigation, treatment, or prevention of disease or other ailment in humans ordered by (1) the written prescription to a pharmacist by a practitioner authorized by law of this state or laws of another jurisdiction to issue prescriptions, or (2) upon an oral prescription of such practitioner which is reduced promptly to writing and filed by a duly licensed pharmacist, or (3) by refilling any such written or oral prescription if such refilling is authorized by the prescriber either in the original prescription or by oral order which is reduced promptly to writing and filed by the pharmacist, or (4) physicians or optometrists by way of written directions and specifications for the preparation, grinding, and fabrication of lenses intended to aid or correct visual defects or anomalies of humans.

        Sec. 2.  Section 73, chapter 37, Laws of 1980 and RCW 82.12.0275 are each amended to read as follows:

          The provisions of this chapter shall not apply in respect to the use of prescription drugs and any devices other than eyeglass frames necessary to administer the drugs, including the use by the state or a political subdivision or municipal corporation thereof of drugs and any devices other than eyeglass frames necessary to administer the drugs to be dispensed to patients by prescription without charge.  The term "prescription drugs" shall include any medicine, drug, prescription lens, or other substance other than food for use in the diagnosis, cure, mitigation, treatment, or prevention of disease or other ailment in humans ordered by (1) the written prescription to a pharmacist by a practitioner authorized by law of this state or laws of another jurisdiction to issue prescriptions, or (2) upon an oral prescription of such practitioner which is reduced promptly to writing and filed by a duly licensed pharmacist, or (3) by refilling any such written or oral prescription if such refilling is authorized by the prescriber either in the original prescription or by oral order which is reduced promptly to writing and filed by the pharmacist, or (4) physicians or optometrists by way of written directions and specifications for the preparation, grinding, and fabrication of lenses intended to aid or correct visual defects or anomalies of humans.