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Code · Washington · Title 82 — Excise Taxes · Chapter 82.04

RCW 82.04.4289

210 words·~1 min read·/wa/title-82/chapter-82-04/82-04-4289·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

This chapter does not apply to amounts derived as compensation for services rendered to patients or from sales of drugs for human use pursuant to a prescription furnished as an integral part of services rendered to patients by a kidney dialysis facility operated as a nonprofit corporation, a nonprofit hospice agency licensed under chapter 70.127 RCW, and nursing homes and homes for unwed mothers operated as religious or charitable organizations, but only if no part of the net earnings received by such an institution inures directly or indirectly, to any person other than the institution entitled to deduction hereunder. "Prescription" and "drug" have the same meaning as in RCW 82.08.0281 .
[ 2003 c 168 s 402 ; 1998 c 325 s 1 ; 1993 c 492 s 305 ; 1981 c 178 s 2 ; 1980 c 37 s 10 . Formerly RCW 82.04.430 (9).]
Notes:
Effective dates — Part headings not law — 2003 c 168: See notes following RCW 82.08.010 .
Findings — Intent — 1993 c 492: See notes following RCW 43.20.050 .
Short title — Savings — Reservation of legislative power — Effective dates — 1993 c 492: See RCW 43.72.910 through 43.72.915 .
Intent — 1980 c 37: See note following RCW 82.04.4281 .
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