82.08.804 - Exemptions -- Ostomic items. - Washington Statutes

Exemptions — Ostomic items.

The tax levied by RCW 82.08.020 shall not apply to sales of ostomic items used by colostomy, ileostomy, or urostomy patients. "Ostomic items" means disposable medical supplies used by colostomy, ileostomy, and urostomy patients, and includes bags, belts to hold up bags, tapes, tubes, adhesives, deodorants, soaps, jellies, creams, germicides, and other like supplies. "Ostomic items" does not include undergarments, pads and shields to protect undergarments, sponges, or rubber sheets.

[2004 c 153 § 106.]

Notes: Retroactive effective date -- Effective date -- 2004 c 153: See note following RCW 82.08.0293.