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2005 Washington Revised Code RCW 82.08.803: Exemptions — Nebulizers.

    The tax levied by RCW 82.08.020 shall not apply to sales of nebulizers, including repair and replacement parts for 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.

    [2004 c 153 § 104.]

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

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