Legal Opinion
Sacred Heart Medical Center v. Department of Revenue
Court of Appeals of Washington
Decided November 7, 1997No. 20382-1-IIPublishedCited by 26 opinions
1Opinion of the CourtSeinfeld, J.
— This case involves RCW 82.08.0293(3)(b), a statute that exempts certain sales of catered food from the retail sales tax. The appellant health care providers claim that the prepared meals served by nursing homes to certain of their residents fit within the tax exemption. The Department of Revenue (DOR) and the superior court disagreed and denied appellants a refund. We find that the plain meaning of the term "provided,” as used in the statute, includes food served to the nursing home residents, thereby exempting the transaction from the sales tax. Accordingly, we reverse and remand.
FACTS
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2Cases cited13 opinions
- Cowiche Canyon Conservancy v. BosleyWashington Supreme Court · 1992
- Waste Management of Seattle, Inc. v. Utilities & Transportation CommissionWashington Supreme Court · 1994
- Seven Gables Corp. v. MGM/UA Entertainment Co.Washington Supreme Court · 1986
- Srcc v. Public Disclosure Com'nWashington Supreme Court · 1997
- Xieng v. Peoples National BankWashington Supreme Court · 1993
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3Cited by26 opinions
- Budget Rent a Car Corp. v. STATE, DOLWashington Supreme Court · 2001
- Budget Rent A Car Corp. v. Department of LicensingWashington Supreme Court · 2001
- City of Lakewood v. Pierce CountyCourt of Appeals of Washington · 2001
- City of Lakewood v. Pierce CountyCourt of Appeals of Washington · 2001
- Port of Seattle v. Department of RevenueCourt of Appeals of Washington · 2000
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