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

Wash. Rev. Code § 82.08.0283 (2026)

✓ current as of May 2026
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(1) The tax levied by RCW 82.08.020 shall not apply to sales of:
(a) Prosthetic devices prescribed, fitted, or furnished for an individual by a person licensed under the laws of this state to prescribe, fit, or furnish prosthetic devices, and the components of such prosthetic devices;
(b) Medicines of mineral, animal, and botanical origin prescribed, administered, dispensed, or used in the treatment of an individual by a person licensed under chapter 18.36A RCW; and
(c) Medically prescribed oxygen, including, but not limited to, oxygen concentrator systems, oxygen enricher systems, liquid oxygen systems, and gaseous, bottled oxygen systems prescribed for an individual by a person licensed under chapter 18.57 or 18.71 RCW for use in the medical treatment of that individual.
(2) 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 any of the items exempted under subsection (1) of this section.
(3) The exemption in subsection (1) of this section shall not apply to sales of durable medical equipment, other than as specified in subsection (1)(c) of this section, or mobility enhancing equipment.
(4) The definitions in this subsection apply throughout this section.
(a) "Prosthetic device" means a replacement, corrective, or supportive device, including repair and replacement parts for a prosthetic device, worn on or in the body to:
(i) Artificially replace a missing portion of the body;
(ii) Prevent or correct a physical deformity or malfunction; or
(iii) Support a weak or deformed portion of the body.
(b) "Durable medical equipment" means equipment, including repair and replacement parts for durable medical equipment that:
(i) Can withstand repeated use;
(ii) Is primarily and customarily used to serve a medical purpose;
(iii) Generally is not useful to a person in the absence of illness or injury; and
(iv) Is not worn in or on the body.
(c) "Mobility enhancing equipment" means equipment, including repair and replacement parts for mobility enhancing equipment that:
(i) Is primarily and customarily used to provide or increase the ability to move from one place to another and that is appropriate for use either in a home or a motor vehicle;
(ii) Is not generally used by persons with normal mobility; and
(iii) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.
(d) The terms "durable medical equipment" and "mobility enhancing equipment" are mutually exclusive.
[ 2007 c 6 s 1101; 2004 c 153 s 101; 2003 c 168 s 409; 2001 c 75 s 1; 1998 c 168 s 2; 1997 c 224 s 1; 1996 c 162 s 1; 1991 c 250 s 2; 1986 c 255 s 1; 1980 c 86 s 1; 1980 c 37 s 48. Formerly RCW 82.08.030(30).]

Notes:

Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.
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.
Effective date—2001 c 75: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [April 19, 2001]." [ 2001 c 75 s 3.]
Effective date—1998 c 168: See note following RCW 82.04.120.
Effective date—1997 c 224: "This act takes effect October 1, 1998." [ 1997 c 224 s 3.]
Effective date—1996 c 162: "This act shall take effect July 1, 1996." [ 1996 c 162 s 3.]
Finding—Intent—1991 c 250: "(1) The legislature finds:
(a) The existing state policy is to exempt medical oxygen from sales and use tax.
(b) The technology for supplying medical oxygen has changed substantially in recent years. Many consumers of medical oxygen purchase or rent equipment that supplies oxygen rather than purchasing oxygen in gaseous form.
(2) The intent of this act is to bring sales and rental of individual oxygen systems within the existing exemption for medical oxygen, without expanding the essence of the original policy decision that medical oxygen should be exempt from sales and use tax." [ 1991 c 250 s 1.]
Effective date—1986 c 255: "This act shall take effect July 1, 1986." [ 1986 c 255 s 3.]
Intent—1980 c 37: See note following RCW 82.04.4281.
Notes of Decisions
Cited in 5 cases, 1990–2018 · leading case: Respiratory Care v. State, Dept. of Revenue, 268 P.3d 972 (Wash. Ct. App. 2011).
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Respiratory Care v. State, Dept. of Revenue, 268 P.3d 972 (Wash. Ct. App. 2011). · cites it 39× “Respiratory Care argues that, because its Continuous Positive Air Pressure (CPAP) and Bi-level Positive Air Pressure (BiPAP) are prosthetic devices and/or orthotic devices, their sales were exempt from sales tax (1) from January 2001 through June 2004 under the "prosthestic…”
North Cent. Washington Respiratory Care Servs., Inc. v. Dep't of Revenue, 165 Wash. App. 616 (Wash. Ct. App. 2011). · cites it 37× “Respiratory Care argues that, because its “Continuous Positive Air Pressure” (CPAP) and “Bi-level Positive Air Pressure” (BiPAP) are prosthetic devices and/or orthotic devices, their sales were exempt from sales tax (1) from January 2001 through June 2004 under the “prosthestic…”
Green Collar Club v. State, 413 P.3d 1083 (Wash. Ct. App. 2018). · cites it 7× “of Appellant at 25 (quoting RCW 82.08.0283 ). To qualify for medical marijuana, a person *1092 must be diagnosed with a terminal or debilitating condition, which includes conditions "unrelieved by standard medical treatments or medications.”
Deaconess Med. Ctr. v. Dep't of Revenue, 795 P.2d 146 (Wash. Ct. App. 1990). · cites it 6× “[2-4] RCW 82.08.0283 provides, in relevant part: Exemptions — Sales of .”
Rainier Xpress v. State Of Washington, Dep't Of Revenue (Wash. Ct. App. 2018). · cites it 7× “of Appellant at 25 (quoting RCW 82.08.0283). To qualify for medical marijuana, a person must be diagnosed with a terminal or debilitating condition, which includes conditions “unrelieved by standard medical treatments or medications.”
— Wash. Rev. Code § 82.08.0283(1)(b) — 2 cases
Green Collar Club v. State, 413 P.3d 1083 (Wash. Ct. App. 2018). “of Appellant at 25 (quoting RCW 82.08.0283 ). To qualify for medical marijuana, a person *1092 must be diagnosed with a terminal or debilitating condition, which includes conditions "unrelieved by standard medical treatments or medications.”
Rainier Xpress v. State Of Washington, Dep't Of Revenue (Wash. Ct. App. 2018). “of Appellant at 25 (quoting RCW 82.08.0283). To qualify for medical marijuana, a person must be diagnosed with a terminal or debilitating condition, which includes conditions “unrelieved by standard medical treatments or medications.”
— Wash. Rev. Code § 82.08.0283(4) — 1 case
Respiratory Care v. State, Dept. of Revenue, 268 P.3d 972 (Wash. Ct. App. 2011). “Respiratory Care argues that, because its Continuous Positive Air Pressure (CPAP) and Bi-level Positive Air Pressure (BiPAP) are prosthetic devices and/or orthotic devices, their sales were exempt from sales tax (1) from January 2001 through June 2004 under the "prosthestic…”
— Wash. Rev. Code § 82.08.0283(4)(a) — 2 cases
Respiratory Care v. State, Dept. of Revenue, 268 P.3d 972 (Wash. Ct. App. 2011). “Respiratory Care argues that, because its Continuous Positive Air Pressure (CPAP) and Bi-level Positive Air Pressure (BiPAP) are prosthetic devices and/or orthotic devices, their sales were exempt from sales tax (1) from January 2001 through June 2004 under the "prosthestic…”
North Cent. Washington Respiratory Care Servs., Inc. v. Dep't of Revenue, 165 Wash. App. 616 (Wash. Ct. App. 2011). “Respiratory Care argues that, because its “Continuous Positive Air Pressure” (CPAP) and “Bi-level Positive Air Pressure” (BiPAP) are prosthetic devices and/or orthotic devices, their sales were exempt from sales tax (1) from January 2001 through June 2004 under the “prosthestic…”
— Wash. Rev. Code § 82.08.0283(4)(b) — 1 case
North Cent. Washington Respiratory Care Servs., Inc. v. Dep't of Revenue, 165 Wash. App. 616 (Wash. Ct. App. 2011). “Respiratory Care argues that, because its “Continuous Positive Air Pressure” (CPAP) and “Bi-level Positive Air Pressure” (BiPAP) are prosthetic devices and/or orthotic devices, their sales were exempt from sales tax (1) from January 2001 through June 2004 under the “prosthestic…”
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