H-0416.1  _______________________________________________

 

                          HOUSE BILL 1042

          _______________________________________________

 

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.

 

Changing the taxation of dental appliances, devices, restorations, and substitutes.



    AN ACT Relating to taxation of dental appliances, devices, restorations, and substitutes; amending RCW 82.04.120, 82.08.0283, 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 82.04.120 and 1989 c 302 s 201 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 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 1996 c 162 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 ((and)) 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 ((or)); hearing instruments dispensed or fitted by a person licensed 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.  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.  In addition, the tax levied by RCW 82.08.020 shall not apply to sales of repair services for any of the items exempted under this section.

 

    Sec. 3.  RCW 82.12.0277 and 1996 c 162 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 ((and)) 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 ((or)); hearing instruments dispensed or fitted by a person licensed 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.  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. 4.  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 takes effect July 1, 1997.

 


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