Washington – Exemption for Pediatric Oral Services

SALT Report 2821 – The Washington Legislature passed a Bill that extends the business and occupation tax exemption provided in RCW 82.04.320 to stand-alone dental plans for pediatric oral services.  However, the B&O tax will continue to apply to stand-alone dental plans for adults.

The provisions in House Bill 1846 were effective July 28, 2013.

For Further Information

Washington State Legislature – House Bill 1846, Laws 2013