S-4568.1 _______________________________________________
SENATE BILL 6565
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State of Washington 53rd Legislature 1994 Regular Session
By Senator Anderson
Read first time 01/28/94. Referred to Committee on Ways & Means.
AN ACT Relating to taxation of manufacturing dental products; amending RCW 82.04.120, 82.08.0281, and 82.12.0275; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.04.120 and 1989 c 302 s 201 are each amended to read as follows:
"To manufacture" embraces all activities of a commercial or industrial nature wherein labor or skill is applied, by hand or machinery, to materials so that as a result thereof a new, different or useful substance or article of tangible personal property is produced for sale or commercial or industrial use, and shall include: (1) The production or fabrication of special made or custom made articles; and (2) the production or fabrication of dental appliances, devices, restorations, substitutes, or other dental laboratory products by a dental laboratory or dental technician.
"To manufacture" shall not include conditioning of seed for use in planting or activities which consist of cutting, grading, or ice glazing seafood which has been cooked, frozen or canned outside this state.
Sec. 2. RCW 82.08.0281 and 1993 1st 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)) items
specified in this section, including sales to the state or a political
subdivision or municipal corporation thereof of ((drugs)) items
to be dispensed to patients by prescription without charge. The term
"prescription ((drugs)) items" shall include any
medicine, drug, prescription lens, dental artificial restorations,
substitutes, or appliances, 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; or
(6) By dentists by way of a written prescription to a dental laboratory or technician.
Sec. 3. RCW 82.12.0275 and 1993 1st 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)) items
specified in this section, including the use by the state or a political
subdivision or municipal corporation thereof of ((drugs)) items
to be dispensed to patients by prescription without charge. The term
"prescription ((drugs)) items" shall include any
medicine, drug, prescription lens, dental artificial restorations,
substitutes, or appliances, 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; or
(6) By dentists by way of a written prescription to a dental laboratory or dental technician.
NEW SECTION. Sec. 4. This act shall take effect July 1, 1994.
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