H-3810.1          _______________________________________________

                                  HOUSE BILL 2879

                  _______________________________________________

State of Washington              52nd Legislature             1992 Regular Session

By Representatives Ballard, Tate, Brumsickle, Bowman, Vance, Brough, Beck, Carlson, May, Moyer, Wood, P. Johnson, Fuhrman, Horn, Wynne, Mitchell, Hochstatter, Broback, Wilson, Edmondson, Lisk, Forner, Silver, Paris, McLean, D. Sommers, Kremen, Jones, Casada, Rayburn, Ferguson, Winsley and Morton

Read first time 01/31/92.  Referred to Committee on Revenue.Exempting medical supplies and equipment used by individuals sixty-five years of age and older from sales and use taxes.

     AN ACT Relating to taxes imposed on the sale or use of medical supplies and equipment; amending RCW 82.08.0283 and 82.12.0277; and providing an effective date.

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

     Sec. 1.  RCW 82.08.0283 and 1991 c 250 s 2 are each amended to read as follows:

(1) The tax levied by RCW 82.08.020 shall not apply to sales of insulin; prosthetic and orthotic devices prescribed for an individual by a person licensed under chapters 18.25, 18.57, or 18.71 RCW or dispensed or fitted by a person licensed under chapter 18.35 RCW; ostomic items; ((and)) medically prescribed oxygen; and sales of durable medical equipment to individuals sixty-five years of age and older.

(2) For the purposes of this section, "medically prescribed oxygen" includes, but is not limited to, sale or rental of oxygen concentrator systems, oxygen enricher systems, liquid oxygen systems, and gaseous, bottled oxygen systems to an individual under a prescription issued by a person licensed under chapter 18.57 or 18.71 RCW for use in the medical treatment of that individual.

(3) For purposes of this section, "durable medical equipment" means equipment that:

(a) Is primarily and customarily used to serve a medical purpose;

(b) Generally is not useful to a person in the absence of illness or injury;

(c) Is designed for use in a residence; and

(d) Includes such items of equipment as hospital beds, wheelchairs, crutches, walkers, canes, blood pressure kits, or blood glucose monitoring kits.

     Sec. 2.  RCW 82.12.0277 and 1991 c 250 s 3 are each amended to read as follows:

(1) The provisions of this chapter shall not apply in respect to the use of insulin; prosthetic and orthotic devices prescribed for an individual by a person licensed under chapters 18.25, 18.57, or 18.71 RCW or dispensed or fitted by a person licensed under chapter 18.35 RCW; ostomic items; ((and)) medically prescribed oxygen; and the use of durable medical equipment by individuals sixty-five years of age and older.

(2) For the purposes of this section, "medically prescribed oxygen" includes, but is not limited to, ((sale or rental)) use of oxygen concentrator systems, oxygen enricher systems, liquid oxygen systems, and gaseous, bottled oxygen systems ((to)) by an individual under a prescription issued by a person licensed under chapter 18.57 or 18.71 RCW for use in the medical treatment of that individual.

(3) For purposes of this section, "durable medical equipment" means equipment that:

(a) Is primarily and customarily used to serve a medical purpose;

(b) Generally is not useful to a person in the absence of illness or injury;

(c) Is designed for use in a residence; and

(d) Includes such items of equipment as hospital beds, wheelchairs, crutches, walkers, canes, blood pressure kits, or blood glucose monitoring kits.

NEW SECTION. Sec. 3.      This act shall take effect July 1, 1992.