H-0862.1  _______________________________________________

                          HOUSE BILL 1355

          _______________________________________________

State of Washington      56th Legislature     1999 Regular Session

By Representatives D. Sommers, Koster, Boldt, Sump, Wood, Benson, McDonald, Lantz and Dunn

Read first time 01/22/1999.  Referred to Committee on Finance.

Exempting durable medical equipment from sales and use tax.

    AN ACT Relating to sales and use tax exemptions for durable 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 1998 c 168 s 2 are each amended to read as follows:

    The tax levied by RCW 82.08.020 shall not apply to sales of:

(1) Insulin;

(2) Prosthetic devices and the components thereof;

(3) 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;

(4) Orthotic devices prescribed for an individual by a person licensed under chapters 18.25, 18.57, or 18.71 RCW;

(5) Hearing instruments dispensed or fitted by a person licensed or certified under chapter 18.35 RCW, and the components thereof;

(6) 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;

(7) Ostomic items;

(8) Durable medical equipment, including, but not limited to, 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

(9) 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 any of the items exempted under this section.

    Sec. 2.  RCW 82.12.0277 and 1998 c 168 s 3 are each amended to read as follows:

    The provisions of this chapter shall not apply in respect to:

(1) The use of insulin;

(2) Prosthetic devices and the components thereof;

(3) 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;

(4) Orthotic devices prescribed for an individual by a person licensed under chapters 18.25, 18.57, or 18.71 RCW;

(5) Hearing instruments dispensed or fitted by a person licensed or certified under chapter 18.35 RCW, and the components thereof;

(6) 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;

(7) Ostomic items;

(8) Durable medical equipment, including, but not limited to, 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

(9) 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. 3.  This act takes effect August 1, 1999.

                            --- END ---