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Sample WA Tax Cases
... care premium payments made to HMOs. Similarly, the Federal Employee Health
Benefits Act (FEHBA), 5 USC §§ 8901-8914, bars local government taxation of
payments made to HMOs out of the FEHBF. 5 USC § 8909(f)(1). The ...
... DWYER, ACJ. ¶ 1 This is a taxation case. ... Likewise, the proper construction of a city taxation
ordinance is a legal question that is reviewed de novo on appeal, but the "`burden is on the
taxpayer to prove that a tax paid by him or her is incorrect.'" Group Health Co-op. ...
... During the audit period, the City's taxation of Comcast as a telephone business was barred
by state law. I. ... This omission distinguishes the City's definition from other municipal codes, which
expressly exclude Internet service from network telephone taxation. ...
... 8 PSE appeals. II. ¶ 9 PSE first contends that, based upon the plain language of
the city utility taxation ordinance, those activities that PSE defines as "non-utility"
activities are not subject to the city utility tax. We disagree. ¶ 10 ...
... Airplane Company Taxation. Chapter 84.12 RCW governs the assessment and taxation of public
utilities. Under the statute, such utilities include railroads, airplane companies, electric light and
power companies, gas companies, and others. RCW 84.12.200. ...
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