Applicable statutes

RCW 82.04.050 “Sale at retail”, “retail sale”

RCW 82.04.220 Business and occupation tax imposed.

RCW 82.08.020 Tax imposed -- Retail sales -- Retail car rental

RCW 82.12.020 Use tax imposed.

RCW 82.04.620 Exemptions -- Certain prescription drugs.

RCW 82.08.0281 Exemptions -- Sales of prescription drugs

RCW 82.08.925 Exemptions -- Dietary supplements

RCW 82.12.925 Exemptions -- Dietary supplements

RCW 82.08.940 Exemptions -- Over-the-counter drugs for human use

RCW 82.12.940 Exemptions -- Over-the-counter drugs for human use

RCW 82.12.935 Exemptions -- Disposable devices used to deliver prescription drugs for human use

WAC 458-20-168 Hospitals, nursing homes, boarding homes, adult family homes and similar health care facilities.

WAC 458-20-224 Service and other business activities.

WAC 458-20-18801 Prescription drugs, prosthetic and orthotic devices, ostomic items, and medically prescribed oxygen.