CERTIFICATION OF ENROLLMENT
SUBSTITUTE SENATE BILL 5218
68TH LEGISLATURE
2023 REGULAR SESSION
Passed by the Senate March 31, 2023 Yeas 48 Nays 0
President of the Senate Passed by the House April 17, 2023 Yeas 96 Nays 0
Speaker of the House of Representatives | CERTIFICATE I, Sarah Bannister, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SUBSTITUTE SENATE BILL 5218 as passed by the Senate and the House of Representatives on the dates hereon set forth.
Secretary Secretary |
Approved | FILED |
| Secretary of State State of Washington |
SUBSTITUTE SENATE BILL 5218
Passed Legislature - 2023 Regular Session
State of Washington | 68th Legislature | 2023 Regular Session |
BySenate Ways & Means (originally sponsored by Senators Padden, Mullet, and Torres)
AN ACT Relating to providing a sales and use tax exemption for mobility enhancing equipment for use by or for a complex needs patient; adding a new section to chapter
82.08 RCW; adding a new section to chapter
82.12 RCW; and creating new sections.
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:
(1) The tax levied by RCW
82.08.020 does not apply to the sale of mobility enhancing equipment for use by or for a complex needs patient to meet the user's specific and unique medical, physical, and functional needs and capacities for basic activities when medically necessary to prevent hospitalization or institutionalization of the complex needs patient.
(2) In order to claim an exemption under this section, the purchaser must provide the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.
(3) For the purposes of this section, "complex needs patient" has the same meaning as in RCW
74.09.557.
NEW SECTION. Sec. 2. A new section is added to chapter
82.12 RCW to read as follows:
(1) This chapter does not apply to the use of mobility enhancing equipment for use by or for a complex needs patient to meet the user's specific and unique medical, physical, and functional needs and capacities for basic activities when medically necessary to prevent hospitalization or institutionalization of the complex needs patient.
(2) For the purposes of this section, "complex needs patient" has the same meaning as in RCW
74.09.557.
NEW SECTION. Sec. 3. This act applies to mobility enhancing equipment, as described in sections 1 and 2 of this act, sold or used on or after August 1, 2023.
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