2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.945 Exemptions—Kidney dialysis devices.
RCW 82.12.945 Exemptions—Kidney dialysis devices.
The provisions of this chapter shall not apply to the use of kidney dialysis devices, including repair and replacement parts, for human use pursuant to a prescription. 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 kidney dialysis devices.
[2004 c 153 § 111; 2003 c 168 § 411.]
NOTES:
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.
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