H-0014.3  _______________________________________________

                          HOUSE BILL 1101

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State of Washington      56th Legislature     1999 Regular Session

By Representatives Sullivan, Kastama, Gombosky, DeBolt and Fortunato

Read first time 01/14/1999.  Referred to Committee on Finance.

Exempting corrective lenses and frames from sales and use tax.

    AN ACT Relating to sales and use tax exemptions for corrective lenses; amending RCW 82.08.0281 and 82.12.0275; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and providing an effective date.

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:

    The tax levied by RCW 82.08.020 does not apply to sales of corrective lenses, frames for corrective lenses, or the components thereof.  In addition, the tax levied by RCW 82.08.020 does not apply to charges made for labor and services rendered in respect to the repairing, cleaning, altering, or improving of any of the items exempted under this section.  For purposes of this section, "corrective lens" means any lens, including a contact lens, intended to aid or correct visual defects or anomalies of humans.

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

    The provisions of this chapter do not apply with respect to the use of corrective lenses or frames for corrective lenses.  For purposes of this section, "corrective lens" means any lens, including a contact lens, intended to aid or correct visual defects or anomalies of humans.

    Sec. 3.  RCW 82.08.0281 and 1993 sp.s. c 25 s 308 are each amended to read as follows:

    The tax levied by RCW 82.08.020 shall not apply to sales of prescription drugs, including sales to the state or a political subdivision or municipal corporation thereof of 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, or for use for family planning purposes, including the prevention of conception, supplied:

    (1) By a family planning clinic that is under contract with the department of health to provide family planning services; or

    (2) Under the written prescription to a pharmacist by a practitioner authorized by law of this state or laws of another jurisdiction to issue prescriptions; or

    (3) Upon an oral prescription of such practitioner which is reduced promptly to writing and filed by a duly licensed pharmacist; or

    (4) 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

    (5) By 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. 4.  RCW 82.12.0275 and 1993 sp.s. c 25 s 309 are each amended to read as follows:

    The provisions of this chapter shall not apply in respect to the use of prescription drugs, including the use by the state or a political subdivision or municipal corporation thereof of 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, or for use for family planning purposes, including the prevention of conception, supplied:

    (1) By a family planning clinic that is under contract with the department of health to provide family planning services; or

    (2) Under the written prescription to a pharmacist by a practitioner authorized by law of this state or laws of another jurisdiction to issue prescriptions; or

    (3) Upon an oral prescription of such practitioner which is reduced promptly to writing and filed by a duly licensed pharmacist; or

    (4) 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

    (5) By 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)).

NEW SECTION. Sec. 5.  This act takes effect August 1, 1998.

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