(1) Beginning January 1, 2029, the tax levied by RCW 82.08.020 does not apply to the sale of over the counter drugs.
(2) For purposes of this section, "over the counter drugs" means a drug that contains a label that identifies the product as a drug as required by 21 C.F.R. Sec. 201.66 (2026) as it existed on June 11, 2026. The over the counter drug label must include a drug facts panel or a statement of the active ingredient or ingredients with those ingredients contained in the compound, substance, or preparation.
[ 2026 c 238 s 907.]
Notes:
Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.