CERTIFICATION OF ENROLLMENT

                        SENATE BILL 6526

                        54th Legislature

                      1996 Regular Session

Passed by the Senate March 7, 1996   YEAS 48   NAYS 0 President of the Senate Passed by the House March 7, 1996   YEAS 97   NAYS 0

CERTIFICATE I, Marty Brown, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SENATE BILL 6526 as passed by the Senate and the House of Representatives on the dates hereon set forth.

Speaker of the       House of Representatives

Secretary

Approved Place Style On Codes above, and Style Off Codes below.

FILED

Governor of the State of Washington

Secretary of State                   State of Washington

          _______________________________________________

                         SENATE BILL 6526

          _______________________________________________

             Passed Legislature - 1996 Regular Session

State of Washington      54th Legislature     1996 Regular Session

By Senators Spanel, Roach and Kohl

Read first time 01/17/96.  Referred to Committee on Ways & Means.

Exempting from sales and use tax medicines prescribed by naturopaths.

    AN ACT Relating to tax exemptions for medicines prescribed by naturopaths; amending RCW 82.08.0283 and 82.12.0277; and providing an effective date.

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

    Sec. 1.  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, 18.57, or 18.71 RCW or dispensed or fitted by a person licensed under chapter 18.35 RCW; medicines of mineral, animal, and botanical origin prescribed, administered, dispensed, or used in the treatment of an individual by a person licensed under chapter 18.36A 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 82.12.0277 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, 18.57, or 18.71 RCW or dispensed or fitted by a person licensed under chapter 18.35 RCW; medicines of mineral, animal, and botanical origin prescribed, administered, dispensed, or used in the treatment of an individual by a person licensed under chapter 18.36A 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.

NEW SECTION. Sec. 3.  This act shall take effect July 1, 1996.

                            --- END ---