Wash. Rev. Code § 82.04.4289

Current through Chapters 1-163 and 165-376 of the 2024 Regular Session

Section 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.

RCW 82.04.4289

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).

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-Savings-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.