RESPIRATORY CARE v. STATE, DEPT. OF REVENUE

No. 40642-0-II.

268 P.3d 972 (2011)

NORTH CENTRAL WASHINGTON RESPIRATORY CARE SERVICES, INC., d/b/a whidbey home medical equipment, Appellants, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondents.

Court of Appeals of Washington, Division 2.

December 20, 2011.


Attorney(s) appearing for the Case

Scott M. Edwards , Lane Powell PC, Seattle, WA, for Appellants.

Donald F. Cofer , Atty Generals Ofc/Revenue Div, Olympia, WA, for Respondents.


HUNT, J.

¶ 1 North Central Washington Respiratory Care Services, Inc., d/b/a Whidbey Home Medical Equipment, (Respiratory Care), appeals the superior court's dismissal of its appeal for a refund of $105,857.18 in state sales taxes from the State of Washington's Department of Revenue (Department). Respiratory Care argues that, because its Continuous Positive Air Pressure (CPAP) and Bi-level Positive Air Pressure (BiPAP) are prosthetic devices and/or orthotic devices...

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