Ostomic items (colostomy, ileostomy, urostomy)

Disposable supplies used by colostomy, ileostomy and urostomy patients are exempt from Washington sales and use tax, and no prescription is needed. The statute also lists what is excluded: undergarments, protective pads and shields, sponges and rubber sheets stay taxable.

Who qualifies

• Any sale of ostomic items is covered; the statute does not limit who may buy, and no prescription is required.
• A health care provider buying them for patients uses form REV 27 0055.

What qualifies

• "Ostomic items": disposable medical supplies used by colostomy, ileostomy and urostomy patients (RCW 82.08.804).
• Bags, belts to hold up bags, tapes, tubes, adhesives, deodorants, soaps, jellies, creams, germicides and other like supplies.
• The matching use tax exemption is RCW 82.12.804.

Not covered

• Undergarments, and pads and shields to protect undergarments.
• Sponges and rubber sheets.
• Supplies that are not disposable supplies used by ostomy patients.

What the buyer gives

When a provider buys: form REV 27 0055, Sales Tax Exemption Certificate for Health Care Providers (revision 7/23/24), line 11, "Ostomic items used by colostomy, ileostomy, or urostomy patients." The buyer ticks single use or blanket (valid while buyer and seller have at least one sale within 12 months), names the seller and the date, ticks the line for the exemption, and completes the signature block: type of entity, name of buyer, name of business, Account ID if any, signature, date, mailing address, title and phone. Only practitioners who can legally prescribe under Washington law may use the form; the form names chiropractors, East Asian medicine practitioners and massage practitioners as unable to use it.

What the seller keeps

Form REV 27 0055 says the seller or marketplace facilitator "must retain the original of this certificate for their records" and not send a copy to the Department of Revenue. WAC 458-20-18801(304): sellers to medical practitioners, nursing homes and hospitals must obtain an approved exemption form, capture the streamlined sales tax data elements, or otherwise meet RCW 82.08.050(7) for any exempt sale. RCW 82.32.070(1) requires taxpayers to "keep and preserve, for a period of five years, suitable records as may be necessary to determine the amount of any tax for which the taxpayer may be liable." Under RCW 82.08.050(4) a seller is not relieved of the tax unless it keeps proper records of exempt sales and provides them when the department asks; (7)(a) relieves a seller that obtains a fully completed certificate within 90 days after the sale, and (7)(b) allows 120 days after a department request to prove the sale was not taxable or obtain a fully completed certificate taken in good faith.

Common mistakes

• Selling protective underwear or pads tax-free with ostomy supplies. The statute excludes them.
• Requiring a prescription before selling exempt. None is required.
• Treating sponges and rubber sheets as like supplies. They are named as excluded.

Common questions

Are ostomy supplies taxable in Washington?

No. Disposable supplies used by colostomy, ileostomy and urostomy patients are exempt, with no prescription required. Undergarments, protective pads and shields, sponges and rubber sheets are taxable.

Are skin barrier creams and adhesives for ostomy patients exempt?

Yes. The statute lists adhesives, creams, jellies, soaps, deodorants and germicides.

Sources

• RCW 82.08.804 Whole section
• RCW 82.12.804 Use tax
• WAC 458-20-18801 (304); (403)(q)
• DOR form REV 27 0055 (7/23/24), Sales Tax Exemption Certificate for Health Care Providers Line 11; page 3 instructions, line 11
• RCW 82.08.050 (4), (7)(a)-(c) seller records and certificate timing
• RCW 82.32.070 (1) five-year record retention