H‑1290.1   _____________________________________________

HOUSE BILL 1979

           _____________________________________________

State of Washington      57th Legislature     2001 Regular Session

By Representatives Reardon and Van Luven

Read first time 02/12/2001.  Referred to Committee on Finance.

_1      AN ACT Relating to clarifying tax exemptions for sale or use of

_2  dental devices; amending RCW 82.08.0283 and 82.12.0277; and

_3  declaring an emergency.

_4  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

_5      Sec. 1.  RCW 82.08.0283 and 1998 c 168 s 2 are each amended to read

_6  as follows:

_7      The tax levied by RCW 82.08.020 shall not apply to sales of

_8  insulin; prosthetic devices and the components thereof; dental

_9  appliances, devices, restorations, and substitutes, and the

10  diagnostic items and the impressions and molds therefor, or

11  components thereof, including but not limited to full and partial

12  dentures, crowns, inlays, fillings, braces, and retainers;

13  orthotic devices prescribed for an individual by a person licensed

14  under chapters 18.22, 18.25, 18.57, or 18.71 RCW; hearing

15  instruments dispensed or fitted by a person licensed or certified

16  under chapter 18.35 RCW, and the components thereof; medicines of

17  mineral, animal, and botanical origin prescribed, administered,

18  dispensed, or used in the treatment of an individual by a person

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_1  licensed under chapter 18.36A RCW; ostomic items; and medically

_2  prescribed oxygen, including, but not limited to, oxygen

_3  concentrator systems, oxygen enricher systems, liquid oxygen

_4  systems, and gaseous, bottled oxygen systems prescribed for an

_5  individual by a person licensed under chapter 18.57 or 18.71 RCW

_6  for use in the medical treatment of that individual.  In addition,

_7  the tax levied by RCW 82.08.020 shall not apply to charges made

_8  for labor and services rendered in respect to the repairing,

_9  cleaning, altering, or improving of any of the items exempted

10  under this section.

11      Sec. 2.  RCW 82.12.0277 and 1998 c 168 s 3 are each amended to read

12  as follows:

13      The provisions of this chapter shall not apply in respect to

14  the use of insulin; prosthetic devices and the components thereof;

15  dental appliances, devices, restorations, and substitutes, and

16  the diagnostic items and the impressions and molds therefor, or

17  components thereof, including but not limited to full and partial

18  dentures, crowns, inlays, fillings, braces, and retainers;

19  orthotic devices prescribed for an individual by a person licensed

20  under chapters 18.22, 18.25, 18.57, or 18.71 RCW; hearing

21  instruments dispensed or fitted by a person licensed or certified

22  under chapter 18.35 RCW, and the components thereof; medicines of

23  mineral, animal, and botanical origin prescribed, administered,

24  dispensed, or used in the treatment of an individual by a person

25  licensed under chapter 18.36A RCW; ostomic items; and medically

26  prescribed oxygen, including, but not limited to, oxygen

27  concentrator systems, oxygen enricher systems, liquid oxygen

28  systems, and gaseous, bottled oxygen systems prescribed for an

29  individual by a person licensed under chapter 18.57 or 18.71 RCW

30  for use in the medical treatment of that individual.

31      NEW SECTION. Sec. 3.  This act is necessary for the immediate

32  preservation of the public peace, health, or safety, or support of

33  the state government and its existing public institutions, and

34  takes effect immediately.

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HB 1979                        p. 2