S-3764               _______________________________________________

                                                   SENATE BILL NO. 4893

                        _______________________________________________

State of Washington                              49th Legislature                              1986 Regular Session

By Senators Warnke, Bender, McManus, Gaspard, Newhouse, Zimmerman, Deccio, McCaslin, Garrett and Rasmussen

Read first time 1/23/86 and referred to Committee on Ways & Means.

AN ACT Relating to retail sales and use taxation; adding a new section to chapter 82.08 RCW; and adding a new section to chapter 82.12 RCW.

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 shall not apply to sales of hearing aids by qualified physicians or persons authorized to fit and dispense hearing aids pursuant to chapter 18.35 RCW.

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

          The provisions of this chapter shall not apply with respect to the use of hearing aids obtained from qualified physicians or persons authorized to fit and dispense hearing aids pursuant to chapter 18.35 RCW or a comparable statute of another state.