Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.04.4289 Exemption -- Compensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations

§ 82.04.4289. Exemption -- Compensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations

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 § 402; 1998 c 325 § 1; 1993 c 492 § 305; 1981 c 178 § 2; 1980 c 37 § 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 -- Severability -- Savings -- Captions not law -- 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.

Sections:  Previous  82.04.4281  82.04.4282  82.04.4283  82.04.4284  82.04.4285  82.04.4286  82.04.4287  82.04.4289  82.04.4291  82.04.4292  82.04.4293  82.04.4294  82.04.4295  82.04.4296  82.04.4297  Next

Last modified: April 7, 2009