H-4020              _______________________________________________

                                                   HOUSE BILL NO. 1435

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State of Washington                              50th Legislature                              1988 Regular Session

By Representatives Dellwo, Silver, Day, Taylor, D. Sommers and Bumgarner

Read first time 1/15/88 and referred to Committee on Ways & Means.

AN ACT Relating to the sales and use taxation of items purchased by free hospitals; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 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 82.08 RCW to read as follows:

          (1) The tax levied by RCW 82.08.020 shall not apply to sales to free hospitals of items reasonably necessary for the operation of, and provision of health care by, free hospitals.

          (2) As used in this section, "free hospital" means a hospital that does not charge any patient for health care provided by the hospital.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

          (1) The provisions of this chapter shall not apply in respect to the use by free hospitals of items reasonably necessary for the operation of, and provision of health care by, free hospitals.

          (2) As used in this section, "free hospital" means a hospital that does not charge any patient for health care provided by the hospital.

NEW SECTION. Sec. 3.     This act shall take effect July 1, 1988.