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IN RE SEHOME PARK CARE CENTER, INC.

No. 62536-1.

127 Wn.2d 774 (1995)

903 P.2d 443

CERTIFICATION FROM THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF WASHINGTON IN In re SEHOME PARK CARE CENTER, INC., ET AL. ALL SEASONS LIVING CENTERS, INC., ET AL., Appellees, v. THE STATE OF WASHINGTON, ET AL., Appellants.

The Supreme Court of Washington, En Banc.

October 12, 1995.

Attorney(s) appearing for the Case

Christine O. Gregoire, Attorney General, and John S. Barnes, Assistant, for appellants.

Lane Powell Spears Lubersky, by Bruce W. Leaverton, Michael B. King, and George C. Mastrodonato, for appellees.

ALEXANDER, J.

The United States District Court has certified to us the following state law question: "Whether for-profit nursing homes are entitled to take a patient services exemption to their Business & Occupation taxes under RCW 82.04.4289." (Order Certifying Question to Supreme Court at 1.) The answer to that question is no.

In 1992, Sehome Park Care Center, Inc., and several other for-profit nursing homes...

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