Revised Code of Washington

Wash. Rev. Code § 82.12.0275 (2026)

✓ current as of May 2026
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(1) The provisions of this chapter shall not apply in respect to the use of drugs dispensed or to be dispensed to patients, pursuant to a prescription, if the drugs are for human use.
(2) The provisions of this chapter shall not apply in respect to the use 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 provisions of this chapter shall not apply in respect to the use of drugs or 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) As used in this section, "prescription" and "drug" have the same meanings as in RCW 82.08.0281.
[ 2003 c 168 s 406; 1993 sp.s. c 25 s 309; 1980 c 37 s 73. Formerly RCW 82.12.030(23).]

Notes:

Effective datesPart headings not law2003 c 168: See notes following RCW 82.08.010.
SeverabilityEffective datesPart headings, captions not law1993 sp.s. c 25: See notes following RCW 82.04.230.
Finding1993 sp.s. c 25: See note following RCW 82.08.0281.
Intent1980 c 37: See note following RCW 82.04.4281.
Notes of Decisions
Cited in 1 case, 1990–1990 · leading case: Deaconess Med. Ctr. v. Dep't of Revenue, 795 P.2d 146 (Wash. Ct. App. 1990).
Deaconess Med. Ctr. v. Dep't of Revenue, 795 P.2d 146 (Wash. Ct. App. 1990). · cites it 2× “0281, and the use tax exemption, RCW 82.12.0275, employ the same definition for "prescription drugs.”
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