(1) An exemption from the tax imposed by RCW 82.08.020
in the form of a refund is provided for sales of nebulizers, including repair, replacement, and component parts for such nebulizers, for human use pursuant to a prescription. In addition, the tax levied by RCW 82.08.020
shall not apply to charges made for labor and services rendered in respect to the repairing, cleaning, altering, or improving of nebulizers. "Nebulizer" means a device, not a building fixture, that converts a liquid medication into a mist so that it can be inhaled.
(2) Sellers shall collect tax on sales subject to this exemption. The buyer shall apply for a refund directly from the department in a form and manner prescribed by the department.
Part headings not law—Savings—Effective date—Severability—2007 c 6:
See notes following RCW 82.32.020
Findings—Intent—2007 c 6:
See note following RCW 82.14.495
Retroactive effective date—Effective date—2004 c 153:
See note following RCW 82.08.0293