H-1314.1  _______________________________________________

                          HOUSE BILL 1588

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Representatives Mulliken, Dickerson, Kastama, Thompson, Boldt, Clements, Romero, Mason, Conway, Blalock, Hatfield, Scott, O'Brien, Costa, Ogden, Dunn, Kessler, Kenney and Cooper

Read first time 01/31/97.  Referred to Committee on Finance.

Exempting hearing instruments from sales and use tax.

    AN ACT Relating to tax exemptions for hearing instruments; 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 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; 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 or certified 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)), including, but not limited to, oxygen concentrator systems, oxygen enricher systems, liquid oxygen systems, and gaseous, bottled oxygen systems ((to)) prescribed for 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 charges made for labor and services rendered in respect to the repairing, cleaning, altering, or improving of hearing instruments exempted under this section.

    Sec. 2.  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; 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 or certified 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)), including, but not limited to, oxygen concentrator systems, oxygen enricher systems, liquid oxygen systems, and gaseous, bottled oxygen systems ((to)) prescribed for 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 takes effect October 1, 1998.

                            --- END ---