H-4035.1          _______________________________________________

 

                                  HOUSE BILL 2632

                  _______________________________________________

 

State of Washington              52nd Legislature             1992 Regular Session

 

By Representatives Casada, Morris, H. Sommers, Morton, Spanel, Forner, Schmidt, Appelwick, Chandler, Van Luven, Ferguson, Wynne, Vance, Paris, Braddock, Franklin, Moyer, Edmondson, Prentice, Sprenkle, Rust, Brough, Neher, Leonard, McLean, Hochstatter, H. Myers, Sheldon, Broback, Basich, Bray, Jones, Heavey, Ludwig, Wood, Winsley, Wilson, Peery, Silver, Belcher, Cantwell, Ballard, Miller, Tate, Bowman, G. Cole, Beck, Betrozoff, Lisk, Orr, Carlson, Wineberry, Kremen, Roland, Horn, Mitchell, Dellwo, May, Cooper, Rasmussen, D. Sommers, P. Johnson, Brumsickle and J. Kohl

 

Read first time 01/22/92.  Referred to Committee on Revenue.Limiting the tax on prescription drugs.


     AN ACT Relating to the sale of prescription drugs; amending RCW 82.08.0281; and creating a new section.

 

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

 

     NEW SECTION.  Sec. 1.      The legislature finds that prevention is a significant element in the reduction of health care costs.  The legislature further finds that taxing some physician prescriptions and not others is unfair to patients.  It is, therefore, the intent of the legislature to remove the taxes from all prescriptions issued by physicians or other authorized practitioners.

 

     Sec. 2.  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.  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 family planning purposes, 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.