H-3865              _______________________________________________

                                                   HOUSE BILL NO. 2941

                        _______________________________________________

State of Washington                               51st Legislature                              1990 Regular Session

By Representatives Prince, Nealey, McLean, Ferguson, Silver and Holland

Read first time 1/26/90 and referred to Committee on Revenue.

AN ACT Relating to the sales and use tax on prosthetics and orthotic and durable devices; and amending RCW 82.08.0283 and 82.12.0277.

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

        Sec. 1.  Section 48, chapter 37, Laws of 1980 as last amended by section 1, chapter 255, Laws of 1986 and RCW 82.08.0283 are each amended to read as follows:

          The tax levied by RCW 82.08.020 shall not apply to sales of insulin; prosthetic ((and)) devices; orthotic and durable devices that are prescribed for an individual by a person licensed under chapters 18.25, 18.57, or 18.71 RCW or dispensed or fitted by a person licensed under chapter 18.35 RCW; ostomic items; and medically prescribed oxygen.

        Sec. 2.  Section 75, chapter 37, Laws of 1980 as last amended by section 2, chapter 255, Laws of 1986 and RCW 82.12.0277 are each amended to read as follows:

          The provisions of this chapter shall not apply in respect to the use of insulin; prosthetic ((and)) devices; orthotic and durable devices that are prescribed for an individual by a person licensed under chapters 18.25, 18.57, or 18.71 RCW or dispensed or fitted by a person licensed under chapter 18.35 RCW; ostomic items; and medically prescribed oxygen.