These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
Exemptions—Nebulizers.
(1) An exemption from the tax imposed by RCW
82.08.020 in the form of a refund is provided for sales of nebulizers, including repair, replacement, and component parts for such nebulizers, for human use pursuant to a prescription. In addition, the tax levied by RCW
82.08.020 shall not apply to charges made for labor and services rendered in respect to the repairing, cleaning, altering, or improving of nebulizers. "Nebulizer" means a device, not a building fixture, that converts a liquid medication into a mist so that it can be inhaled.
(2) Sellers shall collect tax on sales subject to this exemption. The buyer shall apply for a refund directly from the department in a form and manner prescribed by the department.
NOTES:
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.