S‑0786.1      _____________________________________________

SENATE BILL 5390

           _____________________________________________

State of Washington      57th Legislature     2001 Regular Session

By Senators Constantine, Winsley, Rossi, Fraser, Horn, Fairley, Thibaudeau, Honeyford, Kohl‑Welles, Parlette, Prentice, T. Sheldon, Sheahan, Snyder and Rasmussen

Read first time 01/22/2001.  Referred to Committee on Ways & Means.

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

_2  orthotic 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  components thereof, including but not limited to full and partial

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

12  orthotic devices prescribed for an individual by a person licensed

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

14  instruments dispensed or fitted by a person licensed or certified

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

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

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

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

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_1  prescribed oxygen, including, but not limited to, oxygen

_2  concentrator systems, oxygen enricher systems, liquid oxygen

_3  systems, and gaseous, bottled oxygen systems prescribed for an

_4  individual by a person licensed under chapter 18.57 or 18.71 RCW

_5  for use in the medical treatment of that individual.  In addition,

_6  the tax levied by RCW 82.08.020 shall not apply to charges made

_7  for labor and services rendered in respect to the repairing,

_8  cleaning, altering, or improving of any of the items exempted

_9  under this section.

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

11  as follows:

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

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

14  dental appliances, devices, restorations, and substitutes, and the

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

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

17  orthotic devices prescribed for an individual by a person licensed

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

19  instruments dispensed or fitted by a person licensed or certified

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

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

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

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

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

25  concentrator systems, oxygen enricher systems, liquid oxygen

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

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

28  for use in the medical treatment of that individual.

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

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

31  the state government and its existing public institutions, and

32  takes effect immediately.

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