S-2032.2 _______________________________________________
SENATE BILL 6047
_______________________________________________
State of Washington 54th Legislature 1995 Regular Session
By Senators Gaspard, McCaslin, Wojahn, Prentice, C. Anderson, Rinehart, Heavey, Spanel, Smith, Sheldon, Drew, Fraser, Loveland, Fairley, Sutherland, McAuliffe, Snyder, Quigley, Hargrove, Franklin, Kohl, Bauer, Rasmussen, Haugen, Owen, Pelz and Winsley
Read first time 02/28/95. Referred to Committee on Ways & Means.
AN ACT Relating to sales and use tax exemptions for medical care products; amending RCW 82.08.0281, 82.08.0283, 82.12.0275, and 82.12.0277; providing an effective date; and declaring an emergency.
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 ordered 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, and any frames for the lenses.
(3) The tax levied by RCW 82.08.020 shall not apply to sales of the following medical care products: Fever thermometers, first aid supplies, vaporizers, humidifiers, and other health-aid appliances, and convalescent aids.
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; 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;
ostomic items; durable medical equipment prescribed for an individual by a
person licensed under chapter 18.57 or 18.71 RCW; 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.
Sec. 3. 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 ordered 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, and any frames for the lenses.
(3) The provisions of this chapter shall not apply in respect to the use of the following medical care products: Fever thermometers, first aid supplies, vaporizers, humidifiers, and other health-aid appliances, and convalescent aids.
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; 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; ostomic items; durable medical equipment prescribed for an individual
by a person licensed under chapter 18.57 or 18.71 RCW; 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.
NEW SECTION. Sec. 5. This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995.
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