Washington DOR Amends Sales Tax Regulation on Exemption for Medical Supplies, Mobility Enhancing Equipment

The Washington Department of Revenue Jan. 23 amended a sales and use tax regulation on the exemption for mobility enhancing equipment for complex needs patients. The rule includes measures: 1) providing that retail sales tax and use tax don’t apply to the sale or use of mobility enhancing equipment when that equipment is purchased for or used by a complex needs patient beginning on Aug. 1; 2) specifying that the exemption includes repair service and replacement parts for mobility enhancing equipment; and 3) providing that to claim the exemption, the buyer must provide the seller with a retail sales tax ...