ENVOLVE PHARMACY v. DEP'T OF REVENUE

No. 83563-7-I.

524 P.3d 1066 (2023)

ENVOLVE PHARMACY SOLUTIONS, INC., Respondent, v. State of Washington, DEPARTMENT OF REVENUE, Appellant.

Court of Appeals of Washington, Division 1.

Filed February 27, 2023.


Attorney(s) appearing for the Case

Charles E. Zalesky , Attorney General of Washington, PO Box 40123, Olympia, WA, 98504-0123, Dept. of Revenue A.g. Office, Attorney at Law, 7141 Cleanwater Lane SW, PO Box 40123, Olympia, WA, 98504-0123, for Appellant.

Brett S. Durbin , Daniel A. Kittle , Lane Powell PC, 1420 5th Ave. Ste. 4200, Seattle, WA, 98101-2375, Callie Anne Castillo , Lane Powell, PO Box 91302 Seattle, WA, 98111-9402, for Respondent.

Dirk Jay Giseburt , Heather Ann Ahlstrom Coldwell , Davis Wright Tremaine LLP, 920 5th Ave. Ste. 3300, Seattle, WA, 98104-1610, for Amicus Curiae on behalf of Association of WA Healthcare Plans.


¶1 This case is about the insurance business exemption to Washington State's Business and Occupation (B&O) tax, RCW 82.04.320 (2020). During the 2012 to 2015 tax period at issues in this appeal, the insurance business exemption provided, in relevant part:

Exemptions—Insurance...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases