S-0284.2  _______________________________________________

                         SENATE BILL 5345

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Senators Wojahn, Wood, Fairley, McCaslin, Bauer, Rasmussen, Kohl and Oke

Read first time 01/23/97.  Referred to Committee on Ways & Means.

Providing sales and use tax exemptions for medical equipment.

    AN ACT Relating to sales and use tax exemptions for medical equipment; 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:

(1) 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 chapter((s)) 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; durable medical equipment; and medically prescribed oxygen.

(2) For the purposes of this section((,)):

(a) "Durable medical equipment" includes, but is not limited to, the sale or rental of the following items:  Wheelchairs, hospital beds, standing aids, walking aids, lifting chairs connected and used in conjunction with a lifting device, modifications to motor vehicles to enable a person of disability to operate or be transported, and parts and accessories of all such durable medical equipment; and

(b) "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 1996 c 162 s 2 are each amended to read as follows:

(1) 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 chapter((s)) 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; durable medical equipment; and medically prescribed oxygen.

(2) For the purposes of this section((,)):

(a) "Durable medical equipment" includes, but is not limited to, the sale or rental of the following items:  Wheelchairs, hospital beds, standing aids, walking aids, lifting chairs connected and used in conjunction with a lifting device, modifications to motor vehicles to enable a person of disability to operate or be transported, and parts and accessories of all such durable medical equipment; and

(b) "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 takes effect August 1, 1997.

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