S-3783.1  _______________________________________________

                         SENATE BILL 6369

          _______________________________________________

State of Washington      54th Legislature     1996 Regular Session

By Senators Pelz and West

Read first time 01/12/96.  Referred to Committee on Ways & Means.

Excluding from sales and use tax certain items prescribed by a dentist.

    AN ACT Relating to the exemption from sales and use tax of certain devices prescribed by a dentist; and amending RCW 82.12.0277 and 82.08.0283.

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

    Sec. 1.  RCW 82.12.0277 and 1991 c 250 s 3 are each amended to read as follows:

    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, 18.32, 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.  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.

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

    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, 18.32, 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.  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.

                            --- END ---