RCW 82.08.997Exemptions—Temporary medical housing.(1) The tax levied by RCW 82.08.020 does not apply to sales of temporary medical housing by a health or social welfare organization, if the following conditions are met:(a) The temporary medical housing is provided only:(i) While the patient is receiving medical treatment at: (A) A hospital required to be licensed under RCW 70.41.090; or (B) an outpatient clinic associated with such hospital; or(ii) During any period of recuperation or observation immediately following medical treatment received by a patient at a facility in (a)(i)(A) or (B) of this subsection; and(b) The health or social welfare organization does not furnish lodging or related services to the general public.(2) For the purposes of this section, the following definitions apply:(a) 'Health or social welfare organization' has the meaning provided in RCW 82.04.431; and(b) 'Temporary medical housing' means transient lodging and related services provided to a patient or the patient's immediate family, legal guardian, or other persons necessary to the patient's mental or physical well-being.[ 2008 c 137 s 2.]NOTES:Effective date—2008 c 137: 'This act takes effect July 1, patient's immediate family, legal guardian, or other persons necessary to the patient's mental or physical well-being.[ 2008 c 137 s 2.]NOTES:Effective date—2008 c 137: 'This act takes effect July 1, 2008.' [ 2008 c 137 s 7.]
Washington Legal Code