SENATE BILL REPORT
SB 5648
This analysis was prepared by non-partisan legislative staff for the use of legislative members in
their deliberations. This analysis is not a part of the legislation nor does it constitute a
statement of legislative intent.
As Reported By Senate Committee On:
Health & Long-Term Care, February 19, 2007
Title: An act relating to sales and use tax exemptions for prescribed durable medical equipment used in the home and prescribed mobility enhancing equipment.
Brief Description: Providing sales and use tax exemptions for prescribed durable medical equipment used in the home and prescribed mobility enhancing equipment.
Sponsors: Senators Swecker, Schoesler, Hatfield, McCaslin and Rasmussen.
Brief History:
Committee Activity: Health & Long-Term Care: 2/14/07, 2/19/07 [DPS-WM].
SENATE COMMITTEE ON HEALTH & LONG-TERM CARE
Majority Report: That Substitute Senate Bill No. 5648 be substituted therefor, and the substitute bill do pass and be referred to Committee on Ways & Means.Signed by Senators Keiser, Chair; Franklin, Vice Chair; Pflug, Ranking Minority Member; Carrell, Fairley, Kastama, Kohl-Welles and Marr.
Staff: Rhoda Donkin (786-7465)
Background: Currently, the state does not collect sales and use tax for medically prescribed
oxygen, oxygen delivery equipment, kidney dialysis devices, and prescribed prosthetic devices
which generally are used to replace, correct, or support body parts.
Mobility enhancing equipment is not specifically exempt from sales and use tax. This includes
devices that increase the ability of people without full mobility to move from one place to
another. Typically, these include such things as canes, crutches, motorized cars, stair lifts,
walkers, wheelchairs, lifts, and controls specifically added to motor vehicles.
Summary of Bill: All prescribed mobility enhancing equipment and their component parts, and
all home use durable medical equipment, and their component parts, are exempt from sales and
use tax.
A sales and use tax in the form of a refund is provided for nebulizers, and their component parts.
EFFECT OF CHANGES MADE BY RECOMMENDED SUBSTITUTE AS PASSED COMMITTEE (Health & Long-Term Care): Technical corrections are made to include language already recognized by the Department of Revenue for durable medical equipment. Tax exemptions for nebulizers and their component parts are provided for in the form of a refund..
Appropriation: None.
Fiscal Note: Available.
Committee/Commission/Task Force Created: No.
Effective Date: Ninety days after adjournment of session in which bill is passed.
Staff Summary of Public Testimony: PRO: Most states exempt home medical equipment that has been deemed medically necessary. Mobility enhancing equipment is very expensive and essential for anyone with a disability who wants to get around with dignity. Mass transportation and the good will of others do not always meet the needs of disabled people. A tax exemption would make it more affordable to people who probably lived on fixed incomes and can not afford it.
Persons Testifying: PRO: Wendell Matas, Rick Jensen, Carl Cramer, Pacific Association of Medical Equip Suppliers; Gus Churchill, citizen.