Wash. Rev. Code » Title 82 · Chapter 82.08
Revised Code of Washington

Wash. Rev. Code § 82.08.0281 (2026)

✓ current as of May 2026
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(1) The tax levied by RCW 82.08.020 does not apply to sales of drugs for human use dispensed or to be dispensed to patients, pursuant to a prescription.
(2) The tax levied by RCW 82.08.020 does not apply to sales of drugs or devices used for family planning purposes, including the prevention of conception, for human use dispensed or to be dispensed to patients, pursuant to a prescription.
(3) The tax levied by RCW 82.08.020 does not apply to sales of drugs and devices used for family planning purposes, including the prevention of conception, for human use supplied by a family planning clinic that is under contract with the department of health to provide family planning services.
(4) The following definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Prescription" means an order, formula, or recipe issued in any form of oral, written, electronic, or other means of transmission by a duly licensed practitioner authorized by the laws of this state to prescribe.
(b) "Drug" means a compound, substance, or preparation, and any component of a compound, substance, or preparation, other than food and food ingredients, dietary supplements, alcoholic beverages, cannabis, useable cannabis, or cannabis-infused products:
(i) Recognized in the official United States pharmacopoeia, official homeopathic pharmacopoeia of the United States, or official national formulary, or any supplement to any of them; or
(ii) Intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease; or
(iii) Intended to affect the structure or any function of the body.
(c) "Over-the-counter drug" means a drug that contains a label that identifies the product as a drug required by 21 C.F.R. Sec. 201.66, as amended or renumbered on January 1, 2003. The label includes:
(i) A "drug facts" panel; or
(ii) A statement of the "active ingredient(s)" with a list of those ingredients contained in the compound, substance, or preparation.
[ 2022 c 16 s 150; 2014 c 140 s 19; 2004 c 153 s 108; 2003 c 168 s 403; 1993 sp.s. c 25 s 308; 1980 c 37 s 46. Formerly RCW 82.08.030(28).]

Notes:

Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Finding—1993 sp.s. c 25: "The legislature finds that prevention is a significant element in the reduction of health care costs. The legislature further finds that taxing some physician prescriptions and not others is unfair to patients. It is, therefore, the intent of the legislature to remove the taxes from prescriptions issued for family planning purposes." [ 1993 sp.s. c 25 s 307.]
Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.
Intent—1980 c 37: See note following RCW 82.04.4281.
Notes of Decisions
Cited in 7 cases, 1986–2018 · leading case: All Seasons Living Centers, Inc. v. State, 127 Wash. 2d 774 (Wash. 1995).
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All Seasons Living Centers, Inc. v. State, 127 Wash. 2d 774 (Wash. 1995). · cites it 2× “The first, governing the period prior to July 1, 1993, provided in pertinent part: In computing tax there may he deducted from the measure of tax amounts derived as compensation for services rendered to patients or from sales of prescription drugs as defined in RCW 82.08.0281…”
In Re Sehome Park Care Ctr., Inc., 903 P.2d 443 (Wash. 1995). · cites it 2× “The first, governing the period prior to July 1, 1993, provided in pertinent part: In computing tax there may be deducted from the measure of tax amounts derived as compensation for services rendered to patients or from sales of prescription drugs as defined in RCW 82.08.0281…”
Grp. Health Coop. of Puget Sound, Inc. v. Dep't of Revenue, 722 P.2d 787 (Wash. 1986). “4289 reads: "In computing tax there may be deducted from the measure of tax amounts derived as compensation for services rendered to patients or from sales of prescription drugs as defined in RCW 82.08.0281 furnished as an integral part of services rendered to patients by a…”
Green Collar Club v. State, 413 P.3d 1083 (Wash. Ct. App. 2018). · cites it 9× “0281(1), retail sales taxes "shall not apply to sales of drugs for human use dispensed or to be dispensed to patients, pursuant to a prescription .”
Deaconess Med. Ctr. v. Dep't of Revenue, 795 P.2d 146 (Wash. Ct. App. 1990). · cites it 4× “RCW 82.08.0281, 82.12.0275, 82.08.0283, 82.”
Rhonda L. Duncan, dba v. State of Washington, Dept. of Revenue (Wash. Ct. App. 2016). · cites it 14× “The only issue before the I Board was whether pursuant to former RCW 82.08.0281 (2004) 2-an exemption from I I retail sales tax for drugs dispensed to patients pursuant to a prescription-her sale of I I medical marijuana in 2009 had been tax exempt.”
Rainier Xpress v. State Of Washington, Dep't Of Revenue (Wash. Ct. App. 2018). · cites it 9× “0281(1), retail sales taxes “shall not apply to sales of drugs for human use dispensed or to be dispensed to patients, pursuant to a prescription.”
— Wash. Rev. Code § 82.08.0281(1) — 3 cases
Green Collar Club v. State, 413 P.3d 1083 (Wash. Ct. App. 2018). “0281(1), retail sales taxes "shall not apply to sales of drugs for human use dispensed or to be dispensed to patients, pursuant to a prescription .”
Rhonda L. Duncan, dba v. State of Washington, Dept. of Revenue (Wash. Ct. App. 2016). “The only issue before the I Board was whether pursuant to former RCW 82.08.0281 (2004) 2-an exemption from I I retail sales tax for drugs dispensed to patients pursuant to a prescription-her sale of I I medical marijuana in 2009 had been tax exempt.”
Rainier Xpress v. State Of Washington, Dep't Of Revenue (Wash. Ct. App. 2018). “0281(1), retail sales taxes “shall not apply to sales of drugs for human use dispensed or to be dispensed to patients, pursuant to a prescription.”
— Wash. Rev. Code § 82.08.0281(4)(a) — 3 cases
Green Collar Club v. State, 413 P.3d 1083 (Wash. Ct. App. 2018). “0281(1), retail sales taxes "shall not apply to sales of drugs for human use dispensed or to be dispensed to patients, pursuant to a prescription .”
Rhonda L. Duncan, dba v. State of Washington, Dept. of Revenue (Wash. Ct. App. 2016). “The only issue before the I Board was whether pursuant to former RCW 82.08.0281 (2004) 2-an exemption from I I retail sales tax for drugs dispensed to patients pursuant to a prescription-her sale of I I medical marijuana in 2009 had been tax exempt.”
Rainier Xpress v. State Of Washington, Dep't Of Revenue (Wash. Ct. App. 2018). “0281(1), retail sales taxes “shall not apply to sales of drugs for human use dispensed or to be dispensed to patients, pursuant to a prescription.”
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