Wash. Rev. Code § 82.08.997

Current through the 2024 Regular Session
Section 82.08.997 - Exemptions-Temporary medical housing
(1) The tax levied by RCW 82.08.020 does not apply to sales of temporary medical housing by a health or social welfare organization, if the following conditions are met:
(a) The temporary medical housing is provided only:
(i) While the patient is receiving medical treatment at:
(A) A hospital required to be licensed under RCW 70.41.090; or
(B) an outpatient clinic associated with such hospital; or
(ii) During any period of recuperation or observation immediately following medical treatment received by a patient at a facility in (a)(i)(A) or (B) of this subsection; and
(b) The health or social welfare organization does not furnish lodging or related services to the general public.
(2) For the purposes of this section, the following definitions apply:
(a) "Health or social welfare organization" has the meaning provided in RCW 82.04.431; and
(b) "Temporary medical housing" means transient lodging and related services provided to a patient or the patient's immediate family, legal guardian, or other persons necessary to the patient's mental or physical well-being.

RCW 82.08.997

2008 c 137 § 2.

Effective date-2008 c 137: "This act takes effect July 1, 2008." [ 2008 c 137 s 7.]