WIS. v. DOR.

No. 38247-4-II.

222 P.3d 801 (2009)

WASHINGTON IMAGING SERVICES, LLC, Appellant, v. WASHINGTON STATE DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

Publication Ordered December 15, 2009.


Attorney(s) appearing for the Case

Greg Montgomery, Miller Nash LLP, Monica Langfeldt, Attorney at Law, Seattle, WA, for Appellant.

Peter B. Gonick, Asst. Atty. Gen. Revenue Division, Heidi A. Irvin, Atty. Generals Office/Revenue Div., Olympia, WA, for Respondent.


QUINN-BRINTNALL, J.

¶ 1 Washington Imaging Services, LLC (WIS) appeals the trial court's grant of summary judgment in favor of the State Department of Revenue (DOR). The trial court found the funds that WIS collects from its patients or its patients' insurance companies and forwards to Overlake Imaging Associates, P.C., are gross income to WIS and subject to Washington's business and occupation (B & O) tax. We hold that these funds are payments WIS collects...

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