CERTIFICATION OF ENROLLMENT

 

                   ENGROSSED HOUSE BILL 1042

 

 

                   Chapter 168, Laws of 1998

 

 

 

 

                        55th Legislature

                      1998 Regular Session

 

 

DENTAL APPLIANCES, DEVICES, RESTORATIONS, AND SUBSTITUTES--TAXATION REVISIONS

 

 

 

                    EFFECTIVE DATE:  10/1/98

Passed by the House March 3, 1998   Yeas 88   Nays 0

 

 

 

             CLYDE BALLARD

Speaker of the

      House of Representatives

 

Passed by the Senate March 10, 1998

  Yeas 46   Nays 3

             CERTIFICATE

 

I, Timothy A. Martin, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is ENGROSSED HOUSE BILL 1042  as passed by the House of Representatives and the Senate on the dates hereon set forth.

 

 

 

               BRAD OWEN

President of the Senate

          TIMOTHY A. MARTIN

                          Chief Clerk

 

 

Approved March 27, 1998 Place Style On Codes above, and Style Off Codes below.    

                                FILED          

 

 

           March 27, 1998 - 3:10 p.m.

 

 

 

              GARY LOCKE

Governor of the State of Washington

                   Secretary of State

                  State of Washington


          _______________________________________________

 

                     ENGROSSED HOUSE BILL 1042

          _______________________________________________

 

             Passed Legislature - 1998 Regular Session

 

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; 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.


    Passed the House March 3, 1998.

    Passed the Senate March 10, 1998.

Approved by the Governor March 27, 1998.

    Filed in Office of Secretary of State March 27, 1998.