2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.08 Retail sales tax.
82.08.997 Exemptions—Temporary medical housing.
RCW 82.08.997 Exemptions—Temporary medical housing.
(1) The tax levied by RCW 82.08.020 does not apply to sales of temporary medical housing by a health or social welfare organization, if the following conditions are met:
(a) The temporary medical housing is provided only:
(i) While the patient is receiving medical treatment at: (A) A hospital required to be licensed under RCW 70.41.090; or (B) an outpatient clinic associated with such hospital; or
(ii) During any period of recuperation or observation immediately following medical treatment received by a patient at a facility in (a)(i)(A) or (B) of this subsection; and
(b) The health or social welfare organization does not furnish lodging or related services to the general public.
(2) For the purposes of this section, the following definitions apply:
(a) "Health or social welfare organization" has the meaning provided in RCW 82.04.431; and
(b) "Temporary medical housing" means transient lodging and related services provided to a patient or the patient's immediate family, legal guardian, or other persons necessary to the patient's mental or physical well-being.
[2008 c 137 § 2.]
NOTES:
Effective date—2008 c 137: "This act takes effect July 1, 2008." [2008 c 137 § 7.]
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