Washington § 82.12.814 Exemptions—Mobility enhancing equipment.

Washington Statutes

§ 82.12.814 — Exemptions—Mobility enhancing equipment.

Washington § 82.12.814

Title 82EXCISE TAXES

Ch. 82.12USE TAX

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Bluebook

Wash. Rev. Code § 82.12.814 (2026).

Text

(1)This chapter does not apply to the use of mobility enhancing equipment for use by or for a complex needs patient to meet the user's specific and unique medical, physical, and functional needs and capacities for basic activities when medically necessary to prevent hospitalization or institutionalization of the complex needs patient.

(2)For the purposes of this section, "complex needs patient" has the same meaning as in RCW 74.09.557 . Application — Tax preference performance statement exemption — Automatic expiration date exemption — 2023 c 319: See notes following RCW 82.08.814 .

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(1) This chapter does not apply to the use of mobility enhancing equipment for use by or for a complex needs patient to meet the user's specific and unique medical, physical, and functional needs and capacities for basic activities when medically necessary to prevent hospitalization or institutionalization of the complex needs patient.

(2) For the purposes of this section, "complex needs patient" has the same meaning as in RCW 74.09.557 .

Application — Tax preference performance statement exemption — Automatic expiration date exemption — 2023 c 319: See notes following RCW 82.08.814 .