RCW 82.08.803
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.
[ 2007 c 6 § 1103; 2004 c 153 § 104.]
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.
Structure Revised Code of Washington
Chapter 82.08 - Retail Sales Tax.
82.08.011 - Retail car rental—Definition.
82.08.015 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.
82.08.020 - Tax imposed—Retail sales—Retail car rental.
82.08.0201 - Rental cars—Estimate of tax revenue.
82.08.0202 - Retail sales of linen and uniform supply services.
82.08.0203 - Exemptions—Trail grooming services.
82.08.0205 - Exemptions—Waste vegetable oil.
82.08.0206 - Credits—Working families—Eligible low-income persons—Penalties.
82.08.02061 - Exemptions—Working families—Report to legislature.
82.08.0207 - Exemptions—Adapted housing—Disabled veterans—Construction.
82.08.0208 - Exemptions—Digital codes.
82.08.0209 - Exemptions—Qualifying grant.
82.08.0251 - Exemptions—Casual and isolated sales.
82.08.0252 - Exemptions—Sales by persons taxable under chapter 82.16 RCW.
82.08.02525 - Exemptions—Sale of copied public records by state and local agencies.
82.08.0253 - Exemptions—Sale and distribution of newspapers.
82.08.02537 - Exemptions—Sales of academic transcripts.
82.08.0254 - Exemptions—Nontaxable sales.
82.08.025651 - Exemptions—Sales of machinery and equipment to public research institutions.
82.08.025661 - Exemptions—Aircraft maintenance repair—Building construction.
82.08.0257 - Exemptions—Auction sales of personal property used in farming.
82.08.02573 - Exemptions—Sales by a nonprofit organization for fund-raising activities.
82.08.0258 - Exemptions—Sales to federal corporations providing aid and relief.
82.08.0259 - Exemptions—Sales of livestock.
82.08.026 - Exemptions—Sales of natural or manufactured gas.
82.08.0266 - Exemptions—Sales of watercraft to nonresidents for use outside the state.
82.08.02665 - Exemptions—Sales of watercraft, vessels to residents of foreign countries.
82.08.0267 - Exemptions—Sales of poultry for producing poultry and poultry products for sale.
82.08.0272 - Exemptions—Sales of semen for artificial insemination of livestock.
82.08.0277 - Exemptions—Sales of pollen.
82.08.02795 - Exemptions—Sales to free hospitals.
82.08.02805 - Exemptions—Sales to qualifying blood, tissue, or blood and tissue banks.
82.08.02807 - Exemptions—Sales to organ procurement organization.
82.08.0281 - Exemptions—Sales of prescription drugs.
82.08.0282 - Exemptions—Sales of returnable containers for beverages and foods.
82.08.0283 - Exemptions—Certain medical items.
82.08.0287 - Exemptions—Sales of passenger motor vehicles as ride-sharing vehicles.
82.08.02875 - Exemptions—Vehicle parking charges subject to tax at stadium and exhibition center.
82.08.0288 - Exemptions—Lease of certain irrigation equipment.
82.08.0289 - Exemptions—Telephone, telecommunications, and ancillary services.
82.08.02917 - Youth in crisis—Definition—Limited purpose.
82.08.0293 - Exemptions—Sales of food and food ingredients.
82.08.0294 - Exemptions—Sales of feed for cultivating or raising fish for sale.
82.08.0296 - Exemptions—Sales of feed consumed by livestock at a public livestock market.
82.08.0297 - Exemptions—Sales of food purchased under the supplemental nutrition assistance program.
82.08.0299 - Exemptions—Emergency lodging for homeless persons—Conditions.
82.08.0311 - Exemptions—Sales of materials and supplies used in packing horticultural products.
82.08.0316 - Exemptions—Sales of cigarettes by Indian retailers.
82.08.0317 - Exemptions—Sales of motor vehicles to tribes or tribal members.
82.08.0318 - Exemptions—Sales of vapor products by Indian retailers.
82.08.032 - Exemption—Sales, rental, or lease of used park model trailers.
82.08.033 - Exemptions—Sales of used mobile homes or rental or lease of mobile homes.
82.08.034 - Exemptions—Sales of used floating homes or rental or lease of used floating homes.
82.08.035 - Exemption for pollution control facilities.
82.08.037 - Credits and refunds for bad debts.
82.08.040 - Consignee, factor, bailee, auctioneer deemed seller.
82.08.050 - Buyer to pay, seller to collect tax—Statement of tax—Exception—Penalties.
82.08.052 - Remote seller—Nexus.
82.08.0531 - Marketplace facilitators—When deemed seller agents—Recordkeeping—Liability.
82.08.054 - Computation of tax due.
82.08.055 - Advertisement of price.
82.08.060 - Collection of tax—Methods and schedules.
82.08.066 - Deemed location for mobile telecommunications services.
82.08.080 - Vending machine and other sales.
82.08.090 - Installment sales and leases.
82.08.100 - Cash receipts taxpayers—Bad debts.
82.08.110 - Sales from vehicles.
82.08.120 - Refunding or rebating of tax by seller prohibited—Penalty.
82.08.130 - Reseller's permit—Purchase and resale—Rules.
82.08.155 - Spirits tax—Delinquent in reporting or remitting—Penalties.
82.08.160 - Remittance of tax—Liquor excise tax fund created.
82.08.170 - Apportionment and distribution from liquor excise tax fund.
82.08.190 - Bundled transactions—Definitions.
82.08.195 - Bundled transactions—Tax imposed.
82.08.207 - Investment data for investment firms.
82.08.215 - Exemptions—Large private airplanes.
82.08.700 - Exemptions—Vessels sold to nonresidents.
82.08.701 - Exemptions—Grantee's receipt of salmon recovery grants.
82.08.798 - Exemptions—Sales of feminine hygiene products.
82.08.803 - Exemptions—Nebulizers.
82.08.804 - Exemptions—Ostomic items.
82.08.805 - Exemptions—Personal property used at an aluminum smelter.
82.08.806 - Exemptions—Sale of computer equipment parts and services to printer or publisher.
82.08.807 - Exemptions—Direct mail delivery charges.
82.08.816 - Exemptions—Electric vehicle batteries and fuel cells—Labor and services—Infrastructure.
82.08.830 - Exemptions—Sales at camp or conference center by nonprofit organization.
82.08.832 - Exemptions—Sales of gun safes.
82.08.834 - Exemptions—Sales/leasebacks by regional transit authorities.
82.08.850 - Exemptions—Conifer seed.
82.08.855 - Exemptions—Replacement parts for qualifying farm machinery and equipment.
82.08.865 - Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.
82.08.870 - Exemptions—Motorcycles for training programs.
82.08.875 - Exemptions—Automotive adaptive equipment.
82.08.880 - Exemptions—Animal pharmaceuticals.
82.08.890 - Exemptions—Qualifying livestock nutrient management equipment and facilities.
82.08.900 - Exemptions—Anaerobic digesters.
82.08.910 - Exemptions—Propane or natural gas to heat chicken structures.
82.08.920 - Exemptions—Chicken bedding materials.
82.08.925 - Exemptions—Dietary supplements.
82.08.935 - Exemptions—Disposable devices used to deliver prescription drugs for human use.
82.08.940 - Exemptions—Over-the-counter drugs for human use.
82.08.945 - Exemptions—Kidney dialysis devices.
82.08.950 - Exemptions—Steam, electricity, electrical energy.
82.08.956 - Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel.
82.08.962 - Exemptions—Sales of machinery and equipment used in generating electricity.
82.08.965 - Exemptions—Semiconductor materials manufacturing.
82.08.9651 - Exemptions—Gases and chemicals used in production of semiconductor materials.
82.08.970 - Exemptions—Gases and chemicals used to manufacture semiconductor materials.
82.08.983 - Exemptions—Wax and ceramic materials.
82.08.985 - Exemptions—Insulin.
82.08.988 - Requirements for computer data centers receiving an exemption—Labor agreements.
82.08.990 - Exemptions—Import or export commerce.
82.08.993 - Exemptions—Fuel cell electric vehicles—Report to the legislature.
82.08.995 - Exemptions—Certain limited purpose public corporations, commissions, and authorities.
82.08.996 - Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.
82.08.997 - Exemptions—Temporary medical housing.
82.08.998 - Exemptions—Weatherization of a residence.
82.08.999 - Exemptions—Joint municipal utility services authorities.
82.08.9994 - Exemptions—Bottled water—Prescription use.
82.08.99941 - Exemptions—Bottled water—Primary water source unsafe.
82.08.9995 - Exemptions—Restaurant employee meals.
82.08.9996 - Exemptions—Vessel deconstruction.
82.08.9999 - Exemptions—Vehicles using clean alternative fuels and electric vehicles.