1042 AMH .... H5457.1
HB 1042 - H AMD 1034 ADOPTED 3/3/98
By Representative Dyer
Strike everything after the enacting clause and insert the following:
"Sec. 1. RCW 82.04.120 and 1997 c 384 s 1 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; cubing hay or alfalfa; or activities which consist of cutting, grading, or ice glazing seafood which has been cooked, frozen, or canned outside this state.
Sec. 2. RCW 82.08.0283 and 1997 c 224 s 1 are each amended to read as follows:
The tax levied by RCW 82.08.020 shall not apply to sales of
insulin; prosthetic 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; hearing instruments
dispensed or fitted by a person licensed or certified under chapter 18.35 RCW,
and the components thereof; 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, including, but not limited to, oxygen concentrator
systems, oxygen enricher systems, liquid oxygen systems, and gaseous, bottled
oxygen systems prescribed for an individual by a person licensed under chapter
18.57 or 18.71 RCW for use in the medical treatment of that individual. In
addition, the tax levied by RCW 82.08.020 shall not apply to charges made for
labor and services rendered in respect to the repairing, cleaning, altering, or
improving of ((hearing instruments)) any of the items exempted
under this section.
Sec. 3. RCW 82.12.0277 and 1997 c 224 s 2 are each amended to read as follows:
The provisions of this chapter shall not apply in respect to the use of insulin; prosthetic 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; hearing instruments dispensed or fitted by a person licensed or certified under chapter 18.35 RCW, and the components thereof; 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, including, but not limited to, oxygen concentrator systems, oxygen enricher systems, liquid oxygen systems, and gaseous, bottled oxygen systems prescribed for an individual by a person licensed under chapter 18.57 or 18.71 RCW for use in the medical treatment of that individual.
NEW SECTION. Sec. 4. This act takes effect October 1, 1998."
Correct the title.
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