{"data":{"id":"us-wa/rcw-82.04.272","jurisdiction":"us-wa","citation":"RCW 82.04.272","heading":"Tax on warehousing and reselling prescription drugs. (Effective until January 1, 2027.)","body":"(1) Upon every person engaging within this state in the business of warehousing and reselling drugs for human use pursuant to a prescription; as to such persons, the amount of the tax shall be equal to the gross income of the business multiplied by the rate of 0.138 percent.\n(2) For the purposes of this section:\n(a) \"Prescription\" and \"drug\" have the same meaning as in RCW 82.08.0281; and\n(b) \"Warehousing and reselling drugs for human use pursuant to a prescription\" means the buying of drugs for human use pursuant to a prescription from a manufacturer or another wholesaler, and reselling of the drugs to persons selling at retail or to hospitals, clinics, health care providers, or other providers of health care services, by a wholesaler or retailer who is registered with the federal drug enforcement administration and licensed by the pharmacy quality assurance commission.","path":["Title 82","Chapter 82.04"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.04.272","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T01:35:58Z","sha256":"fb2cd64618c05f127b16c904885ba1101219d2dd0bdabf59101e195f4de41a57","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.04.270","next":"us-wa/rcw-82.04.280"},"notice":"GroundRules: Original legal text. Not legal advice."}