North Central Washington Respiratory Care Services, Inc. v. Department of Revenue

¶1 North Central Washington Respiratory Care Services Inc., d/b/a Whidbey Home Medical Equipment (Respiratory Care), appeals the superior court’s dismissal of its appeal for a refund of $105,857.18 in state sales taxes from the State of Washington’s Department of Revenue (Department). Respiratory Care argues that, because its “Continuous Positive Air Pressure” (CPAP) and “Bi-level Positive Air Pressure” (BiPAP) are prosthetic devices and/or orthotic devices, their sales were exempt from sales tax (1) from January 2001 through June 2004 under the “prosthestic devices” or “orthotic devices”…