Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

  1. Home
  2. Forms & Publications
  3. Publications By Subject
  4. Tax Topics
  5. Glucose Monitoring Sensors

Glucose monitoring sensors

Sales tax does not apply to single use glucose monitoring sensors that are prescribed by a licensed health care provider.

Glucose monitoring sensors contain a coating of an enzyme that reacts with the user’s blood to diagnose glucose levels. The user must replace the disposable sensors every 2-3 days once the drug runs out.
 
Therefore, these sensors qualify for the sales tax exemption available to “Disposable medical devices used to deliver prescription drugs.” 

References

RCW 82.08.935 - Exemptions—Disposable devices used to deliver prescription drugs for human use.

WAC 458-20-18801 - Medical substances, devices, and supplies for humans—Drugs prescribed for human use—Medically prescribed oxygen—Prosthetic devices—Mobility enhancing equipment—Durable medical equipment.