Deaconess Medical Center v. Department of Revenue
Court of Appeals of Washington
1Opinion of the CourtWorswick, J.
— Some 38 hospitals are arrayed against the Department of Revenue in this case. The hospitals claim exemption from sales or use taxes on certain substances and machines because of the statutory exemptions for prescription drugs and prostheses. RCW 82.08.0281, 82.12-.0275, 82.08.0283, 82.12.0277. The Department's initial deficiency assessments for these taxes were affirmed by its Interpretation and Appeals Division and, on the hospitals' appeal, by the Board of Tax Appeals. The Superior Court reversed, and the case is here on the Department's appeal.
Many details have been shed along the way.…
Also in this document: Concurrence.
2Cases cited7 opinions
- Davis v. Globe MacHine Manufacturing Co.Washington Supreme Court · 1984
- Western National Assurance Co. v. HeckerCourt of Appeals of Washington · 1986
- Pacific Northwest Alloys, Inc. v. StateWashington Supreme Court · 1957
- Bernstein v. StateCourt of Appeals of Washington · 1989
- Northwest Steel Rolling Mills, Inc. v. Department of RevenueCourt of Appeals of Washington · 1985
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Sacred Heart Medical Center v. Department of RevenueCourt of Appeals of Washington · 1997
- Leavitt v. Jefferson CountyCourt of Appeals of Washington · 1994
- Simpson Investment Co. v. Department of RevenueCourt of Appeals of Washington · 1998
- Johanson v. City of CentraliaCourt of Appeals of Washington · 1991
- Respiratory Care v. State, Dept. of RevenueCourt of Appeals of Washington · 2011
3 more not listed; retrieve them via the Exa API.