CERTIFICATION OF ENROLLMENT

SUBSTITUTE HOUSE BILL 1891

Chapter 447, Laws of 2007

60th Legislature
2007 Regular Session



BUSINESS AND OCCUPATION TAX--PRESCRIPTION DRUGS



EFFECTIVE DATE: 10/01/07

Passed by the House April 14, 2007
  Yeas 94   Nays 0

FRANK CHOPP
________________________________________    
Speaker of the House of Representatives


Passed by the Senate April 11, 2007
  Yeas 45   Nays 0


BRAD OWEN
________________________________________    
President of the Senate
 
CERTIFICATE

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
 
FILED
May 11, 2007







Secretary of State
State of Washington


_____________________________________________ 

SUBSTITUTE HOUSE BILL 1891
_____________________________________________

AS AMENDED BY THE SENATE

Passed Legislature - 2007 Regular Session
State of Washington60th Legislature2007 Regular Session

By House Committee on Finance (originally sponsored by Representatives Linville, Orcutt, Quall, Cody, Hinkle, Hurst and Dunn)

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.


         Passed by the House April 14, 2007.
         Passed by the Senate April 11, 2007.
         Approved by the Governor May 11, 2007.
         Filed in Office of Secretary of State May 11, 2007.