Washington Revised Code Title 82. Excise Taxes § 82.04.272. Tax on warehousing and reselling prescription drugs

(a) “Prescription” and “drug” have the same meaning as in RCW 82.08.0281; and

(b) “Warehousing and reselling drugs for human use pursuant to a prescription” means the buying of drugs for human use pursuant to a prescription from a manufacturer or another wholesaler, and reselling of the drugs to persons selling at retail or to hospitals, clinics, health care providers, or other providers of health care services, by a wholesaler or retailer who is registered with the federal drug enforcement administration and licensed by the pharmacy quality assurance commission.