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ENGROSSED HOUSE BILL 1042
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State of Washington 55th Legislature 1997 Regular Session
By Representatives Dyer, B. Thomas, Dunshee, Robertson, Grant, Thompson, Smith and Mielke
Read first time 01/13/97. Referred to Committee on Health Care.
AN ACT Relating to taxation of dental appliances, devices, restorations, and substitutes; amending RCW 82.04.120, 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 82.04.120 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.
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