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ST. JOSEPH GEN. HOSP. v. DEPT. OF REVENUE

No. 39487-1-II.

242 P.3d 897 (2010)

ST. JOSEPH GENERAL HOSPITAL, Appellant, v. 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 , Roger L. Hillman , Attorney at Law, Jamal N. Whitehead , Equal Employment Opportunity Commission, Seattle, WA, for Appellant.

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

BRIDGEWATER, P.J.

¶ 1 St. Joseph's General Hospital (St. Joseph or "hospital"), appeals from a Board of Tax Appeals (Board) order requiring it to pay business and occupation (B & O) tax pursuant to RCW 82.04.220 for amounts (1) received from Medicare beneficiaries1 and their secondary insurers (Medigap insurers) for patient copayments and deductibles and (2) the hospital passed through to an emergency room physician organization...

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