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ENGROSSED
HOUSE BILL 1042
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Passed
Legislature - 1998 Regular Session
State of Washington 55th
Legislature 1997 Regular Session
By
Read first time 01/13/97.
Referred to Committee on Health Care.
Changing the
taxation of dental appliances, devices, restorations, and substitutes.
AN
ACT Relating to taxation of dental appliances, devices, restorations, and
substitutes; amending RCW 82.04.120, 82.08.0283, and 82.12.0277; and providing
an effective date.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.04.120 and 1997 c 384 s 1 are each amended to read as follows:
"To
manufacture" embraces all activities of a commercial or industrial nature
wherein labor or skill is applied, by hand or machinery, to materials so that
as a result thereof a new, different or useful substance or article of tangible
personal property is produced for sale or commercial or industrial use, and
shall include: (1) The production or fabrication of special made or
custom made articles; and (2) the production or fabrication of dental
appliances, devices, restorations, substitutes, or other dental laboratory
products by a dental laboratory or dental technician.
"To
manufacture" shall not include: Conditioning of seed for use in planting;
cubing hay or alfalfa; or activities which consist of cutting, grading, or ice
glazing seafood which has been cooked, frozen, or canned outside this state.
Sec.
2. RCW
82.08.0283 and 1997 c 224 s 1 are each amended to read as follows:
The tax levied by RCW 82.08.020 shall not apply to sales of
insulin; prosthetic devices and the components thereof; dental appliances,
devices, restorations, and substitutes, and the components thereof, including
but not limited to full and partial dentures, crowns, inlays, fillings, braces,
and retainers; orthotic devices prescribed for an individual by a person
licensed under chapters 18.25, 18.57, or 18.71 RCW; hearing instruments
dispensed or fitted by a person licensed or certified under chapter 18.35 RCW,
and the components thereof; medicines of mineral, animal, and botanical
origin prescribed, administered, dispensed, or used in the treatment of an
individual by a person licensed under chapter 18.36A RCW; ostomic items; and
medically prescribed oxygen, including, but not limited to, oxygen concentrator
systems, oxygen enricher systems, liquid oxygen systems, and gaseous, bottled
oxygen systems prescribed for an individual by a person licensed under chapter
18.57 or 18.71 RCW for use in the medical treatment of that individual. In
addition, the tax levied by RCW 82.08.020 shall not apply to charges made for
labor and services rendered in respect to the repairing, cleaning, altering, or
improving of ((hearing instruments)) any of the items exempted
under this section.
Sec.
3. RCW
82.12.0277 and 1997 c 224 s 2 are each amended to read as follows:
The
provisions of this chapter shall not apply in respect to the use of insulin;
prosthetic devices and the components thereof; dental appliances, devices,
restorations, and substitutes, and the components thereof, including but not
limited to full and partial dentures, crowns, inlays, fillings, braces, and
retainers; orthotic devices prescribed for an individual by a person
licensed under chapters 18.25, 18.57, or 18.71 RCW; hearing instruments
dispensed or fitted by a person licensed or certified under chapter 18.35 RCW,
and the components thereof; medicines of mineral, animal, and botanical
origin prescribed, administered, dispensed, or used in the treatment of an
individual by a person licensed under chapter 18.36A RCW; ostomic items; and
medically prescribed oxygen, including, but not limited to, oxygen concentrator
systems, oxygen enricher systems, liquid oxygen systems, and gaseous, bottled
oxygen systems prescribed for an individual by a person licensed under chapter
18.57 or 18.71 RCW for use in the medical treatment of that individual.
NEW SECTION. Sec. 4. This
act takes effect October 1, 1998.
