HUNT, J.
¶ 1 Whidbey General Hospital (Whidbey) appeals the trial court's summary judgment dismissal of its business and occupation (B & O) tax refund claim against the Washington Department of Revenue (Department). Whidbey argues that the income it receives from the Civilian Health and Medical Program of the Uniformed Services (CHAMPUS) is tax deductible because (1) CHAMPUS is not an employee benefit plan according to Black's Law Dictionary, RCW 82.04.293...
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