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 s 1103 ; 2004 c 153 s 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 .