Skagit County Public Hospital District No. 1 v. Department of Revenue

¶1 Skagit County Public Hospital District No. 1, d/b/a Skagit Valley Medical Center (Skagit Valley), and Skagit County Public Hospital District No. 2, d/b/a Island Hospital (Island), collectively “the hospitals,” appeal from the Board of Tax Appeals (Board) orders requiring them to pay, rather than deduct, business and occupation (B&O) tax under RCW 82.04.220 on amounts received from Medicare beneficiaries1 and their secondary insurers (Medigap insurers) for Medicare beneficiaries’ copayments and deductibles. We hold that under the plain language of former RCW 82.04.4297 (1988), Medicare…