Washington Updates Medical Regulations

Sep 23rd, 2014

The Washington Department of Revenue has updated two regulations on sales of medical products and sales to medical facilities. These updates will become effective September 25, 2014.

Rule 458-20-168 explains how sales tax applies to sales to hospitals, nursing homes, and similar health care facilities. The updates to this rule remove references to repealed or expired laws on credits and fees that apply to health care facilities.

Rule 458-20-18801 explains how tax applies to sales of medical products. The updates to this rule remove references to repealed exemptions and add new definitions that match the current law. There are now tables that provide examples of durable medical equipment, drugs, mobility enhancing equipment, over-the-counter drugs, and prosthetic devices. The rule has also been reorganized to make it easier to read.

http://dor.wa.gov/Docs/Rules/draft/20-168-18801cr3Pfrmdrafts2014.pdf