S-0315.1  _______________________________________________

                         SENATE BILL 5009

          _______________________________________________

State of Washington      54th Legislature     1995 Regular Session

By Senator McCaslin

Read first time 01/09/95.  Referred to Committee on Ways & Means.

Modifying sales and use tax on drugs.

    AN ACT Relating to drugs for use in the diagnosis, cure, mitigation, treatment, or prevention of disease or other ailment in humans; amending RCW 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 82.08.0281 and 1993 sp.s. c 25 s 308 are each amended to read as follows:

(1) 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)) vitamin, 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, whether 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 prescription of a medical practitioner authorized by the laws of this state or another jurisdiction to issue prescriptions or authorized by the federal food and drug administration for over-the-counter sale.

(2) The tax levied by RCW 82.08.020 shall not apply to sales of prescription lenses when supplied 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.

    Sec. 2.  RCW 82.12.0275 and 1993 sp.s. c 25 s 309 are each amended to read as follows:

(1) 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.  The term "((prescription)) drugs" shall include any medicine, drug, ((prescription lens)) vitamin, 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, whether 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 prescription of a medical practitioner authorized by the laws of this state or another jurisdiction to issue prescriptions or authorized by the federal food and drug administration for over-the-counter sale.

(2) The provisions of this chapter shall not apply in respect to the use of prescription lenses when supplied 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.

NEW SECTION. Sec. 3.  This act shall take effect August 1, 1995.

                            --- END ---