RCW 82.04.272
212 words·~1 min read·
/wa/title-82/chapter-82-04/82-04-272·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
*** 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 .]