// Exemption

Insulin

Retail Sales & Use Tax exemption · RCW 82.08.985; 82.12.985 · enacted 2004

All exemptions & deductions

Details

Citation
RCW 82.08.985; 82.12.985
Study reference
E1693-1
Tax type
Retail Sales & Use Tax
Preference type
Exemption
Category
Individuals
Year enacted
2004
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 23.69 · FY 2026: 26.77 · FY 2027: 27.73
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 52.68 · FY 2026: 59.54 · FY 2027: 61.67
Taxpayer savings — local ($M)
FY 2024: 24.91 · FY 2025: 25.84 · FY 2026: 26.77 · FY 2027: 27.73
Taxpayer savings — state ($M)
FY 2024: 55.4 · FY 2025: 57.47 · FY 2026: 59.54 · FY 2027: 61.67

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

(a) What is a prosthetic device? A prosthetic device is a replacement, corrective, or supportive device, including repair and replacement parts for a prosthetic device, worn on or in the body to: (i) Artificially replace a missing portion of the body; (ii) Prevent or correct a physical deformity or malfunction; or (iii) Support a weak or deformed portion of the body. See RCW 82.08.0283 . Table 5 provides a nonexclusive list of prosthetic device products. Table 5 Prosthetic Device Examples • Abdominal belts, binders, and supports • Acetabular cups • Ankle brace • Antiembolism stocking • Artificial eyes, heart valves, larynx, limbs • Back braces • Bone cement and wax • Bone pins, plates, nails, screws • Breast implants and external prosthesis • Cervical collars • Cochlear implant • Continuous positive airway pressure (CPAP) machines which are specifically designed to be wholly worn on the body and portable • Corrective eye glasses and contact lenses • Dental prostheses including, but not limited to, full and partial dentures, crowns, inlays, fillings, braces, and retainers • Drainage devices for single patient use because they serve the same drainage functions as the body's natural s

Does this apply to you?

This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: