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GROUP HEALTH COOP. v. STATE, DEPT. OF REV.

No. 79091-9-I.

438 P.3d 158 (2019)

GROUP HEALTH COOPERATIVE, a Washington nonprofit corporation; and Group Health Options, Inc., a Washington corporation, Appellants, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 1.

FILED: April 1, 2019.

Attorney(s) appearing for the Case

Gregg D. Barton , Robert Lee Mahon, III , Luke Morgan Rona, Perkins Coie LLP, 1201 3rd Ave. Ste. 4900, Seattle, WA, 98101-3095, for Appellants.

David M. Hankins , Attorney Generals Office/Revenue Division, 7141 Cleanwater Drive Sw, Olympia, WA, 98504-0123, Heidi A. Irvin , Attorney Generals Office/Revenue & Finance D, Joshua Weissman , WA Attorney Generals Office, Po Box 40123, Olympia, WA, 98504-0123, for Respondent.

PUBLISHED OPINION

¶ 1 Group Health Cooperative (GHC) and Group Health Options Inc. (GHO) appeal the summary dismissal of their complaint for a refund of business and occupation (B & O) taxes paid on certain premiums they received from or on behalf of their members for providing...

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