Group Health Cooperative v. Wa Department Of Revenue

IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON GROUP HEALTH COOPERATIVE, a ) Washington nonprofit corporation; and ) No. 79091-9-I GROUP HEALTH OPTIONS, INC., a ) Washington corporation, ) DIVISION ONE Appellants, v. ) PUBLISHED OPINION STATE OF WASHINGTON, ) FILED: April 1,2019 DEPARTMENT OF REVENUE, ) Respondent. SMITH, J. — Group Health Cooperative (GHC) and Group Health Options Inc. (GHO) appeal the summary dismissal of their complaint for a refund of business and occupation (B&O) taxes paid on certain premiums they received from or on behalf of their members for providing Medicare…