{"data":{"id":"us-wa/rcw-82.08.803","jurisdiction":"us-wa","citation":"RCW 82.08.803","heading":"Exemptions—Nebulizers.","body":"(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.\n(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.","path":["Title 82","Chapter 82.08"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.08.803","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:27:18Z","sha256":"8395ecc2ce06b08c8c4e6f128ff8bc30b0105d9d0de1780620550435f9c8b511","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.08.7987","next":"us-wa/rcw-82.08.804"},"notice":"GroundRules: Original legal text. Not legal advice."}