H-2678.1  _______________________________________________

                    SUBSTITUTE HOUSE BILL 2004

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By House Committee on Finance (originally sponsored by Representatives Kastama, Pennington, Van Luven, Boldt, Conway, Wolfe, Lantz, Butler, Cody, Mason, Blalock, Grant, Cooke, Hatfield, Dickerson, Kessler, Keiser, Tokuda and Anderson)

Read first time 03/10/97.

Exempting home medical equipment and vehicle modifications for disabled persons from sales and use tax.

    AN ACT Relating to excise tax exemptions for equipment used by individuals to accommodate an illness or disability; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and providing an effective date.

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 sales of home medical equipment to an individual for personal use by the individual or a member of the individual's immediate family.

    (2) For purposes of this section:

    (a) "Home medical equipment" means medical equipment or devices that are used by a patient at home over an extended period of time for the treatment of a medical condition.  Home medical equipment is equipment that can withstand repeated use and would not be useful to a person in the absence of illness or injury.  Home medical equipment includes, but is not limited to, wheelchairs, hospital beds, standing aids, walking aids, bathroom aids, respirators, splints, trusses, braces, crutches, lifting chairs connected and used in conjunction with a lifting device, and parts and accessories of such items.

    (b) "Immediate family" means an individual's spouse, and child, stepchild, grandchild, parent, stepparent, grandparent, brother, half brother, sister, or half sister of the individual.

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

    The provisions of this chapter do not apply with respect to the personal use of home medical equipment, as defined in section 1 of this act, by an individual.

NEW SECTION. Sec. 3.  This act takes effect July 1, 1998.

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