St. Joseph General Hospital v. Department of Revenue

Bridgewater, J. *

¶1 We initially considered the issues in this business and occupation (B&O) tax case and issued our decision at St. Joseph General Hospital v. Department of Revenue, 158 Wn. App. 450, 242 P.3d 897 (2010). Our Supreme Court granted review and remanded for our reconsideration in light of its decision in Washington Imaging Services, LLC v. Department of Revenue, 171 Wn.2d 548, 252 P.3d 885 (2011). St. Joseph Gen. Hosp. v. Dep’t of Revenue, 171 Wn.2d 1027, 259 P.3d 145 (2011).

*26¶2 Our original decision addressed two primary issues: (1) whether the Board of Tax Appeals (Board) erred…