(1) The tax levied by RCW 82.08.020 does not apply to the sale of medical supplies, chemicals, or materials to a comprehensive cancer center. The exemption in this section does not apply to the sale of construction materials, office equipment, building equipment, administrative supplies, or vehicles.

     (2) For the purposes of this section, the following definitions apply:

     (a) "Comprehensive cancer center" has the meaning provided in RCW 82.04.4265.

     (b) "Chemical" means any catalyst, solvent, water, acid, oil, or other additive that physically or chemically interacts with blood, bone, or tissue.

     (c) "Materials" means any item of tangible personal property, including, but not limited to, bags, packs, collecting sets, filtering materials, testing reagents, antisera, and refrigerants used or consumed in performing research on, procuring, testing, processing, storing, packaging, distributing, or using blood, bone, or tissue.

     (d) "Research" means basic and applied research that has as its objective the design, development, refinement, testing, marketing, or commercialization of a product, service, or process.

     (e) "Medical supplies" means any item of tangible personal property, including any repair and replacement parts for such tangible personal property, used by a comprehensive cancer center for the purpose of performing research on, procuring, testing, processing, storing, packaging, distributing, or using blood, bone, or tissue. The term includes tangible personal property used to:

     (i) Provide preparatory treatment of blood, bone, or tissue;

     (ii) Control, guide, measure, tune, verify, align, regulate, test, or physically support blood, bone, or tissue; and

     (iii) Protect the health and safety of employees or others present during research on, procuring, testing, processing, storing, packaging, distributing, or using blood, bone, or tissue.

[2005 c 514 § 402.]

NOTES:

     Effective date -- 2005 c 514 §§ 401-403: See note following RCW 82.04.4265.

     Part headings not law -- Severability -- 2005 c 514: See notes following RCW 82.12.808.