Washington § 82.12.0277 Exemptions—Certain medical items.

Washington Statutes

§ 82.12.0277 — Exemptions—Certain medical items.

Washington § 82.12.0277

Title 82EXCISE TAXES

Ch. 82.12USE TAX

This text of Washington § 82.12.0277 (Exemptions—Certain medical items.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wash. Rev. Code § 82.12.0277 (2026).

Text

(1)The provisions of this chapter shall not apply in respect to the use of:

(a)Prosthetic devices prescribed, fitted, or furnished for an individual by a person licensed under the laws of this state to prescribe, fit, or furnish prosthetic devices, and the components of such prosthetic devices;

(b)Medicines of mineral, animal, and botanical origin prescribed, administered, dispensed, or used in the treatment of an individual by a person licensed under chapter 18.36A RCW; and

(c)Medically prescribed oxygen, including, but not limited to, oxygen concentrator systems, oxygen enricher systems, liquid oxygen systems, and gaseous, bottled oxygen systems prescribed for an individual by a person licensed under chapter 18.57 or 18.71 RCW for use in the medical treatment of that individual.

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(1) The provisions of this chapter shall not apply in respect to the use of:

(a) Prosthetic devices prescribed, fitted, or furnished for an individual by a person licensed under the laws of this state to prescribe, fit, or furnish prosthetic devices, and the components of such prosthetic devices;

(b) Medicines of mineral, animal, and botanical origin prescribed, administered, dispensed, or used in the treatment of an individual by a person licensed under chapter 18.36A RCW; and

(c) Medically prescribed oxygen, including, but not limited to, oxygen concentrator systems, oxygen enricher systems, liquid oxygen systems, and gaseous, bottled oxygen systems prescribed for an individual by a person licensed under chapter 18.57 or 18.71 RCW for use in the medical treatment of that individual.

(2) In addition, the provisions of this chapter shall not apply in respect to the use of labor and services rendered in respect to the repairing, cleaning, altering, or improving of any of the items exempted under subsection (1) of this section.

(3) The exemption provided by subsection (1) of this section shall not apply to the use of durable medical equipment, other than as specified in subsection (1)(c) of this section, or mobility enhancing equipment.

(4) "Prosthetic device," "durable medical equipment," and "mobility enhancing equipment" have the same meanings as in RCW 82.08.0283 .

Part headings not law — Savings — Effective date — Severability — 2007 c 6: See notes following RCW 82.32.020 .

Findings — Intent — 2007 c 6: See note following RCW 82.14.390 .

Retroactive effective date — Effective date — 2004 c 153: See note following RCW 82.08.0293 .

Effective dates — Part headings not law — 2003 c 168: See notes following RCW 82.08.010 .

Finding — Intent — Retroactive application — Effective date — 2003 c 5: See notes following RCW 82.12.010 .

Effective date — 2001 c 75: See note following RCW 82.08.0283 .

Effective date — 1998 c 168: See note following RCW 82.04.120 .

Effective date — 1997 c 224: See note following RCW 82.08.0283 .

Effective date — 1996 c 162: See note following RCW 82.08.0283 .

Finding — Intent — 1991 c 250: See note following RCW 82.08.0283 .

Effective date — 1986 c 255: See note following RCW 82.08.0283 .

Intent — 1980 c 37: See note following RCW 82.04.4281 .

Legislative History

[2007 c 6 s 1102;2004 c 153 s 109. Prior:2003 c 168 s 412;2003 c 5 s 8;2001 c 75 s 2;1998 c 168 s 3;1997 c 224 s 2;1996 c 162 s 2;1991 c 250 s 3;1986 c 255 s 2;1980 c 86 s 2;1980 c 37 s 75. Formerly RCW82.12.030(25).]