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HOUSE BILL 1116
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Passed Legislature ‑
2001 Regular Session
State of Washington 57th
Legislature 2001 Regular Session
By
Read
first time 01/17/2001. Referred to Committee on Finance. Clarifying tax exemptions for sale or use of orthotic
devices.
_1 AN
ACT Relating to clarifying tax exemptions for sale or use of
_2 orthotic
devices; amending RCW 82.08.0283 and 82.12.0277; and
_3 declaring
an emergency.
_4 BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
_5 Sec. 1. RCW 82.08.0283
and 1998 c 168 s 2 are each amended to read
_6 as
follows:
_7 The
tax levied by RCW 82.08.020 shall not apply to sales of
_8 insulin;
prosthetic devices and the components thereof; dental
_9 appliances,
devices, restorations, and substitutes, and the
10 components
thereof, including but not limited to full and partial
11 dentures,
crowns, inlays, fillings, braces, and retainers;
12 orthotic
devices prescribed for an individual by a person licensed
13 under
chapters 18.22, 18.25, 18.57, or 18.71 RCW; hearing
14 instruments
dispensed or fitted by a person licensed or certified
15 under
chapter 18.35 RCW, and the components thereof; medicines of
16 mineral,
animal, and botanical origin prescribed, administered,
17 dispensed,
or used in the treatment of an individual by a person
18 licensed
under chapter 18.36A RCW; ostomic items; and medically
p.
1 HB 1116.PL
_1 prescribed
oxygen, including, but not limited to, oxygen
_2 concentrator
systems, oxygen enricher systems, liquid oxygen
_3 systems,
and gaseous, bottled oxygen systems prescribed for an
_4 individual
by a person licensed under chapter 18.57 or 18.71 RCW
_5 for
use in the medical treatment of that individual. In addition,
_6 the
tax levied by RCW 82.08.020 shall not apply to charges made
_7 for
labor and services rendered in respect to the repairing,
_8 cleaning,
altering, or improving of any of the items exempted
_9 under
this section.
10 Sec. 2. RCW 82.12.0277
and 1998 c 168 s 3 are each amended to read
11 as
follows:
12 The
provisions of this chapter shall not apply in respect to
13 the
use of insulin; prosthetic devices and the components thereof;
14 dental
appliances, devices, restorations, and substitutes, and the
15 components
thereof, including but not limited to full and partial
16 dentures,
crowns, inlays, fillings, braces, and retainers;
17 orthotic
devices prescribed for an individual by a person licensed
18 under
chapters 18.22, 18.25, 18.57, or 18.71 RCW; hearing
19 instruments
dispensed or fitted by a person licensed or certified
20 under
chapter 18.35 RCW, and the components thereof; medicines of
21 mineral,
animal, and botanical origin prescribed, administered,
22 dispensed,
or used in the treatment of an individual by a person
23 licensed
under chapter 18.36A RCW; ostomic items; and medically
24 prescribed
oxygen, including, but not limited to, oxygen
25 concentrator
systems, oxygen enricher systems, liquid oxygen
26 systems,
and gaseous, bottled oxygen systems prescribed for an
27 individual
by a person licensed under chapter 18.57 or 18.71 RCW
28 for
use in the medical treatment of that individual.
29 NEW
SECTION. Sec. 3. This act is necessary
for the immediate
30 preservation
of the public peace, health, or safety, or support of
31 the
state government and its existing public institutions, and
32 takes
effect immediately.
‑‑‑ END ‑‑‑
HB 1116.PL p.
2
