H-3487.1 _______________________________________________
HOUSE BILL 2253
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State of Washington 52nd Legislature 1992 Regular Session
By Representatives Edmondson, Wilson, Bowman, Mitchell, Mielke and Tate
Prefiled 12/20/91. Read first time 01/13/92. Referred to Committee on Revenue.
AN ACT Relating to exemptions from retail sales and use tax; and amending RCW 82.08.0281 and 82.12.0275.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.08.0281 and 1980 c 37 s 46 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; over-the-counter medication, as defined in RCW 69.60.020; and vitamins. 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. RCW 82.12.0275 and 1980 c 37 s 73 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; over-the-counter medication, as defined in RCW 69.60.020; and vitamins. 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.