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WAC 151 Dentists and other health care providers, dental laboratories, and dental technicians.          
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
         
WAC: 458-20-151 02/01/10 These rules all refer to resale certificates. Proposed action is to add standard language to recognize reseller permits for sales made on or after January 1, 2010.  
  458-20-151   08/09/2004 Dentists, dental laboratories and physicians. Amended effective 9/9/04.  
           
         
RCW:        
  82.04.120   1975 To Manufacture  
  82.04.250   1993 Tax on retailers.  
  82.04.290   1995 Tax on selected business services, financial businesses, or other business or service activities.  
  82.08.020   1992 Tax imposed--Retail sales--Retail car rental.  
  82.08.02565   1995 Exemptions - Sales of machinery and equipment for manufacturing, research and development, or testing operations.  
  82.08.0283   2004 Exemption - Certain medical items  
  82.12.02565   1995 Exemptions - Machinery and equipment used for manufacturing, research and development, or testing operations.  
  82.12.0277   1980 Exemptions -- Certain medical items  
  82.14.030   1989 Sales and use taxes authorized--Additional taxes authorized--Maximum rates.  
  82.04.4289   2007 Exemptions - Certain prescription drugs  
           
         
ETA: 536.04.08.151.18801   03/01/1988 KIDNEY DIALYSIS MACHINES AND HEART PACEMAKERSSALES AND USE TAX EXEMPT See Rule 18801 for identification of tax exempt items. RCW 82.08.945 and 82.12.945, effective July 1, 2004, provide sales and use tax exemptions for kidney dialysis machines. Implanted pacemakers qualify as prosthetic devices under the definition of "prosthetic device" in RCW 82.08.0283 that becomes effective July 1, 2004. Cancelled effective 6/30/04.  
                   
         
INDUSTRY GUIDES:   Jan 2011 Denturists  
           
           
SPECIAL NOTICES:        
Subject Title Reference:        
      07/01/2005 Naturopathic Medicines - Tax Exemption  
Orthotic Prosthetic     01/30/1998 Tax Due on Commercial Use of Molds by Orthotic and Prosthetic Manufacturers  
Dental Industry     10/01/1998 Tax Changes on Dental Laboratories and Products  
      07/02/1999 Use Tax Reminder for Physicians - 6/28/99  
      07/02/1999 Use Tax Obligation of Physicians  
      10/04/1999 Use Tax Obligation of Dentists  
      10/04/1999 Dental Industry Use Tax Reminder  
Dental Industry     01/16/2002 Dental Industry Update  
Naturopathic Medicines     07/01/2005 Tax Exemption for Naturopathic Medicines  
           
           
         
DIRECTIVE: None        
           
         
RPM: None        
           
         
WTD: 28 WTD 100 08-0233E 08/18/09 RULE 168, RULE 151, RULE 18801, RULE 224; RCW 82.04.290, RCW 82.08.020:  B&O TAX -- MEDICAL CLINIC -- PRESCRIPTION DRUGS -- TRUE OBJECT.  A medical clinic that administers chemotherapy drugs is taxable under the Service & Other B&O tax classification.  Under the true object test, the clinic is performing a medical service, rather than engaging in the sale of tangible personal property subject to retailing B&O tax.  
  4 WTD 221 87-340   B&O TAX -- RETAIL SALES TAX -- PHYSICIANS -- DRUGS.When a physician administers a drug via injection to treat an allergic patient, the physician is considered to have sold the drug as tangible personal property if he itemizes the change.Such activity is considered a retail sale, separable, for state tax purposes, from the rendering of his/her professional services.The physician's acquisition of the drug is for resale so is not subject to retail sales tax.  
  5 WTD 251 87-340A   B&O TAX -- PHYSICIANS -- DRUGS.The sale and administration of drugs by a physician to a patient is exempt of retail sales tax because of the prescription drug exemption, but it is subject to Service B&O tax rather than Retailing B&O because it is part of the medical services rendered by the physician. Department of Rev. v. Deaconess Hospital, No. 6098-I-II, Division Two, January 5, 1984.  
  6 WTD 313 88-327   B&O TAX - CLASSIFICATION - SERVICES - DENTAL LABORATORIES.Dental laboratories are required to report income from their activities under the Services B&O classification.Department may issue assessment on tax unpaid for four years plus the current year.  
  8 WTD 435 89-536   SERVICE B&O TAX -- DENTAL LABORATORIES -- RENDERING PROFESSIONAL SERVICE -- WHOLESALE VENDOR.Dental laboratories render professional services and are not wholesale vendors of merchandise to dentists. The functions of a dental laboratory are simply an extension of and adjunct to those services rendered by a dentist.  
  9 WTD 289 90-35A   B&O TAX -- SERVICE -- PHYSICIANS -- CLINICS -- DRUGS.Income from charges for drugs administered by a physician or clinic topatients is subject to Service B&O tax rather than Retailing B&O because it is part of the medical services rendered by the physician or clinic.Accord: Det. No. 87-340A, 5 WTD 251 (1988).  
  10 WTD 327 90-139A   SALES TAX -- USE TAX -- DENTAL PRACTICE -- PATIENT FILES -- PATIENT RECORDS -- SALE OF.The sale of patient files and records by one dentist to another as part of the purchase of a dental practice is not a purchase of tangible personal property subject to sales or use tax. (Det. 90-139 overruled.)  
  19 WTD 109 98-210   B&O TAX - DRUGS - SALE OF -ADMINISTRATION.Only those drugs sold and physically administered by the seller are taxable under the services and other activities classifications of the B&O tax.Drugs sold to patients or their caregivers for either patient self -administration or administration by a caregiver other than the seller are taxable under the retailing classification of the B&O tax.  
           
         
OTHER: