Washington § 82.08.814 - Exemptions — Mobility enhancing equipment.

Full text of Washington Revised Code of Washington § 82.08.814 — Exemptions — Mobility enhancing equipment., with citation guidance and answers to common questions.

§ 82.08.814. Exemptions — Mobility enhancing equipment.

(1) The tax levied by RCW 82.08.020 does not apply to the sale of mobility enhancing equipment for use by or for a complex needs patient to meet the user's specific and unique medical, physical, and functional needs and capacities for basic activities when medically necessary to prevent hospitalization or institutionalization of the complex needs patient.
(2) In order to claim an exemption under this section, the purchaser must provide the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.
(3) For the purposes of this section, "complex needs patient" has the same meaning as in RCW 74.09.557.
[ 2023 c 319 s 1.]

Notes

Application—2023 c 319: "This act applies to mobility enhancing equipment, as described in sections 1 and 2 of this act, sold or used on or after August 1, 2023." [ 2023 c 319 s 3.]
Tax preference performance statement exemption—Automatic expiration date exemption—2023 c 319: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2023 c 319 s 4.]

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Frequently Asked Questions About Washington § 82.08.814

What does Revised Code of Washington § 82.08.814 cover?

Section 82.08.814 ("Exemptions — Mobility enhancing equipment.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.08.814?

A common citation format is "Revised Code of Washington § 82.08.814" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.08.814 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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