Legal Opinion
Lacey Nursing Center, Inc. v. Department of Revenue
Court of Appeals of Washington
Decided October 27, 2000No. Nos. 24612-l-II; 24894-8-IIPublishedCited by 3 opinions
1Opinion of the CourtArmstrong, C.J.
Lacey Nursing Center, Inc., Olympic Health Services, Inc., and Sherwood Manor, Inc. (Taxpayers) are for-profit nursing homes that seek refunds of business and occupation (B&O) taxes for the period 1989 through 1992. Taxpayers claim an exemption from B&O taxes for that portion of their revenue derived from the “lease” of rooms to residents. This claim is based on the sale-of-real-estate exemption under RCW 82.04.390 and WAC 458-20-118 (Rule 118) that includes proceeds derived from renting or leasing property. Taxpayers argue that they are entitled to a presumption that they lease rather than…
2Cases cited14 opinions
- Garrison v. Washington State Nursing BoardWashington Supreme Court · 1976
- All Seasons Living Centers, Inc. v. StateWashington Supreme Court · 1995
- In Re Sehome Park Care Center, Inc.Washington Supreme Court · 1995
- Bour v. JohnsonWashington Supreme Court · 1993
- Black v. StateWashington Supreme Court · 1965
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3Cited by3 opinions
- Lacey Nursing Ctr. v. STATE, DEPT. OF REV.Court of Appeals of Washington · 2000
- State v. SimmonsCourt of Appeals of Washington · 2002
- State v. SimmonsCourt of Appeals of Washington · 2002