RCW 82.04.272 — Tax on warehousing and reselling prescription drugs

*** CHANGE IN 2026 *** (SEE 6228.SL ) *** (1) Upon every person engaging within this state in the business of warehousing and reselling drugs for human use pursuant to a prescription; as to such persons, the amount of the tax shall be equal to the gross income of the business multiplied by the rate of 0.138 percent. (2) For the purposes of this section: (a) "Prescription" and "drug" have the same meaning as in RCW 82.08.0281 ; and (b) "Warehousing and reselling drugs for human use pursuant to a prescription" means the buying of drugs for human use pursuant to a prescription from a manufacturer or another wholesaler, and reselling of the drugs to persons selling at retail or to hospitals, clinics, health care providers, or other providers of health care services, by a wholesaler or retailer who is registered with the federal drug enforcement administration and licensed by the pharmacy quality assurance commission. [ 2013 c 19 s 127 ; 2003 c 168 s 401 ; 1998 c 343 s 1 .] Notes: Effective dates — Part headings not law — 2003 c 168: See notes following RCW 82.08.010 . Effective date — 1998 c 343: "This act takes effect July 1, 2001." [ 1998 c 343 s 6 .]