WA HB1277

Sales and use tax exemption begins January 1, 2026 for medical equipment and supplies purchased by critical access hospitals located on an island within 25 miles of a military installation with federal critical access designation

Medical equipment includes diagnostic, treatment, and health monitoring instruments; medical supplies include consumables like gloves, gauze, syringes, pharmaceuticals, bandages, and catheters

Exemption excludes construction materials, office equipment, building equipment, administrative supplies, and non-patient-transport vehicles

Tax preference expires January 1, 2036, with potential extension if actual fiscal costs do not exceed estimates by more than 5% in the first three biennia

Department of Revenue must publish an electronic list of qualifying medical equipment and supplies