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82.08.0279  <<  82.08.02795 >>   82.08.02805

RCW 82.08.02795

Exemptions — Sales to free hospitals.

(1) The tax levied by RCW 82.08.020 shall not apply to sales to free hospitals of items reasonably necessary for the operation of, and provision of health care by, free hospitals.

     (2) As used in this section, "free hospital" means a hospital that does not charge patients for health care provided by the hospital.

[1993 c 205 § 1.]

Notes:

     Effective date -- 1993 c 205: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [May 6, 1993]." [1993 c 205 § 3.]