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SACRED HEART MED. CTR. v. DEPT. OF REV.

No. 20382-1-II.

946 P.2d 409 (1997)

88 Wash.App. 632

SACRED HEART MEDICAL CENTER, St. Joseph Nursing Home and St. Brendan Nursing Home, Appellants, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

November 7, 1997.

Attorney(s) appearing for the Case

Anne Elizabeth Egeler, Asst. Atty. Gen., Olympia, for Respondent.

Raymond G. Dodge, Workland Witherspoon & Brajcich, Spokane, for Appellants.

SEINFELD, Presiding Judge.

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...

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