WSR 21-22-016
POLICY STATEMENT
DEPARTMENT OF HEALTH
[Filed October 22, 2021, 8:24 a.m.]
NOTICE OF ADOPTION OF A POLICY STATEMENT
Title of Interpretive Statement: Tax Exemptions for Marijuana Products Sold to Qualifying Patients Possessing Recognition Cards. Policy Number: MMJ 21-01.
Issuing Entity: Department of health.
Subject Matter: Exemption of sales tax and use tax of marijuana products sold by marijuana retailers. For the purposes of RCW
82.08.9888 (1)(a) and
82.12.9998 (1)(a) a "compliant marijuana product" as identified by the department of health in chapter 246-70 WAC is any marijuana product purchased by qualifying patients possessing a recognition card. A "compliant marijuana product" under chapter 246-70 WAC is considered "beneficial for medical use."
Effective Date: October 22, 2021.
Contact Person: Allyson Clayborn, allyson.clayborn@doh.wa.gov, 360-236-2820.