H-2502.1  _______________________________________________

                          HOUSE BILL 2278

          _______________________________________________

State of Washington      56th Legislature     1999 Regular Session

By Representatives Ericksen, Pflug, B. Chandler, Esser, Thomas, Pennington, Cox, Fortunato, Barlean, Cairnes, Benson, Carrell, Wensman, Huff, Mastin, D. Sommers, Schindler, Mulliken, Lisk, Delvin, Radcliff, K. Schmidt, Boldt, Clements, McDonald, Lambert, Ballasiotes, Talcott, Bush, Schoesler, Mielke, Sump, Buck, Parlette, Campbell, D. Schmidt, Mitchell, Alexander, Koster, G. Chandler, McMorris, Hankins, Skinner, DeBolt, Dunn and Van Luven

Read first time 03/29/1999.  Referred to Committee on Finance.

Providing a sales and use tax exemption for certain over-the-counter drugs.

    AN ACT Relating to sales and use tax exemptions for over-the-counter drugs; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and providing an effective date.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 82.08 RCW to read as follows:

    The tax levied by RCW 82.08.020 does not apply to sales of over‑the‑counter drugs that have been classified as "generally recognized as safe and effective for use and not misbranded" by the federal food and drug administration under 21 C.F.R. Part 330.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

    The provisions of this chapter do not apply with respect to the use of over‑the‑counter drugs that have been classified as "generally recognized as safe and effective for use and not misbranded" by the federal food and drug administration under 21 C.F.R. Part 330.

NEW SECTION. Sec. 3.  This act takes effect October 1, 1999.

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