Passed by the House April 14, 2007 Yeas 94   FRANK CHOPP ________________________________________ Speaker of the House of Representatives Passed by the Senate April 11, 2007 Yeas 45   BRAD OWEN ________________________________________ President of the Senate | I, Richard Nafziger, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is SUBSTITUTE HOUSE BILL 1891 as passed by the House of Representatives and the Senate on the dates hereon set forth. RICHARD NAFZIGER ________________________________________ Chief Clerk | |
Approved May 11, 2007, 11:28 a.m. CHRISTINE GREGOIRE ________________________________________ Governor of the State of Washington | May 11, 2007 Secretary of State State of Washington |
State of Washington | 60th Legislature | 2007 Regular Session |
READ FIRST TIME 03/05/07.
AN ACT Relating to business and occupation tax deductions for drugs dispensed pursuant to prescription; adding a new section to chapter 82.04 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 82.04 RCW
to read as follows:
In computing tax there may be deducted from the measure of tax
imposed by RCW 82.04.290(2) amounts received by physicians or clinics
for drugs for infusion or injection by licensed physicians or their
agents for human use pursuant to a prescription, but only if the
amounts: (1) Are separately stated on invoices or other billing
statements; (2) do not exceed the then current federal rate; and (3)
are covered or required under a health care service program subsidized
by the federal or state government. The federal rate means the rate at
or below which the federal government or its agents reimburse providers
for prescription drugs administered to patients as provided for in the
medicare, part B, drugs average sales price information resource as
published by the United States department of health and human services,
or any successor index thereto.
NEW SECTION. Sec. 2 This act takes effect October 1, 2007.