6047-S AMS WEST S2421.1
SSB 6047 - S AMD - 055
By Senator West
WITHDRAWN 3/7/95
On page 2, after line 21, strike all of section 2 and insert the following:
"Sec. 2. 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)) devices and the components thereof; dental appliances,
devices, restorations, and substitutes, and the components thereof, including
but not limited to full and partial dentures, crowns, inlays, fillings, braces,
and retainers; orthotic devices prescribed for an individual by a person
licensed under chapters 18.25, 18.57, or 18.71 RCW ((or)); hearing
aids dispensed or fitted by a person licensed under chapter 18.35 RCW,
and the components thereof; ostomic items; durable medical equipment
prescribed for an individual by a person authorized by the state to prescribe
durable medical equipment; and medically prescribed oxygen. In
addition, the tax levied by RCW 82.08.020 shall not apply to sales or charges
made for tangible personal property consumed and for labor and services
rendered in the repair of any of the items exempted under this section.
(2)
For the purposes of this section((,)):
(a) "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.
(b) "Durable medical equipment" includes, but is not limited to, wheelchairs, hospital beds, standing aids, walking aids, bathroom aids, aids to daily living, lifting devices and chairs, and parts and accessories of all such durable medical equipment."
SSB 6047 - S AMD - 055
By Senator West
On page 4, after line 4, strike all of section 4 and insert the following:
"Sec. 4. 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)) devices and the components thereof;
dental appliances, devices, restorations, and substitutes, and the components
thereof, including but not limited to full and partial dentures, crowns,
inlays, fillings, braces, and retainers; orthotic devices prescribed for an
individual by a person licensed under chapters 18.25, 18.57, or 18.71 RCW ((or));
hearing aids dispensed or fitted by a person licensed under chapter 18.35
RCW and the components thereof; ostomic items; durable medical
equipment prescribed for an individual by a person authorized by the state to
prescribe durable medical equipment; and medically prescribed oxygen. In
addition, the provisions of this chapter shall not apply with respect to the
use of tangible personal property consumed in the repair of any of the items
exempted under this section.
(2)
For the purposes of this section((,)):
(a) "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.
(b) "Durable medical equipment" includes, but is not limited to, wheelchairs, hospital beds, standing aids, walking aids, bathroom aids, aids to daily living, lifting devices and chairs, and parts and accessories of all such durable medical equipment.
Sec. 5. 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."
Renumber the remaining section consecutively and correct any internal references accordingly.
SSB 6047 - S AMD
By Senator
On page 1, beginning on line 2 of the title, after "82.12.0275," strike "and 82.12.0277" and insert "82.12.0277, and 82.04.120"
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