H-0321.1                  _______________________________________________

                                                      HOUSE BILL 1440

                              _______________________________________________

State of Washington                              53rd Legislature                             1993 Regular Session

By Representatives Dellwo, Mielke, Orr, G. Fisher, Brown and Silver

Read first time 01/27/93.  Referred to Committee on Health Care.

Rereferred on 02/22/93 to Committee on Revenue.

Reducing the tax burden on free hospitals.

          AN ACT Relating to retail sales and use taxes; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and declaring an emergency.

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 shall not apply to sales to free hospitals of items reasonably necessary for the operation of, and provision of health care by, free hospitals.

          (2) As used in this section, "free hospital" means a hospital that does not charge patients for health care provided by the hospital.

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

          (1) The provisions of this chapter shall not apply in respect to the use by free hospitals of items reasonably necessary for the operation of, and provision of health care by, free hospitals.

          (2) As used in this section, "free hospital" means a hospital that does not charge patients for health care provided by the hospital.

NEW SECTION. Sec. 3.  This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately.

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