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SKAGIT PUBLIC HOSP. v. DEPT. OF REVENUE

Nos. 39457-0-II, 39658-1-II.

242 P.3d 909 (2010)

SKAGIT COUNTY PUBLIC HOSPITAL DISTRICT NO. 1, d/b/a Skagit Valley Medical Center; Skagit County Public Hospital District No. 2, d/b/a Island Hospital, Appellants, v. STATE of Washington DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

November 9, 2010.

Attorney(s) appearing for the Case

Carla Marie Dewberry , Garvey Schubert Barer , Seattle, WA, for Appellant.

David M. Hankins , Atty. General's Ofc./Revenue Division, Peter B. Gonick , Asst. Atty. Gen. Revenue Division, Olympia, WA, for Respondent.

BRIDGEWATER, J.

¶ 1 Skagit County Public Hospital District No. 1, d/b/a Skagit Valley Medical Center (Skagit Valley) and Skagit County Public Hospital District No. 2, d/b/a Island Hospital (Island), collectively "the hospitals," appeal from the Board of Tax Appeals (Board) orders requiring them to pay, rather than deduct, business and occupation (B & O) tax under RCW 82.04.220 on amounts received from Medicare beneficiaries...

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