RCW 82.08.945 — Exemptions — Kidney dialysis devices

The tax levied by RCW 82.08.020 shall not apply to sales of kidney dialysis devices, including repair and replacement parts, 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 kidney dialysis devices. [ 2004 c 153 s 110 ; 2003 c 168 s 410 .] 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 .