§ 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