Wash. Rev. Code » Title 82 · Chapter 82.04
Revised Code of Washington

Wash. Rev. Code § 82.04.322 (2026)

✓ current as of May 2026
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*** CHANGE IN 2026 *** (SEE 2487.SL) ***
This chapter does not apply to any health maintenance organization, health care service contractor, or certified health plan in respect to premiums or prepayments that are taxable under RCW 48.14.0201.
[ 1993 c 492 s 303.]

Notes:

Findings—Intent—1993 c 492: See notes following RCW 43.20.050.
Short title—Savings—Reservation of legislative power—Effective dates—1993 c 492: See RCW 43.72.910 through 43.72.915.
Notes of Decisions
Cited in 9 cases (1 in the last 5 years), 2009–2024 · leading case: Grp. Health Coop. v. Dep't of Revenue, 438 P.3d 158 (Wash. Ct. App. 2019).
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Grp. Health Coop. v. Dep't of Revenue, 438 P.3d 158 (Wash. Ct. App. 2019). · cites it 18× “It then moved for *214 summary judgment, arguing that (1) MA premiums are exempt from B & O tax under RCW 82.04.322 and (2) federal law preempts the Department's imposition of B & O tax on MA premiums.”
Skagit Cnty. Pub. Hosp. Dist. No. 1 v. Dep't of Revenue, 158 Wash. App. 426 (Wash. Ct. App. 2010). “But, [i]n computing tax there may be deducted from the measure of tax amounts received from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or political subdivision thereof as compensation for, or to support, health…”
St. Joseph Gen. Hosp. v. Dep't of Revenue, 158 Wash. App. 450 (Wash. Ct. App. 2010). “But [i]n computing tax there may be deducted from the measure of tax amounts received from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or political subdivision thereof as compensation for, or to support, health or…”
Washington Imaging Servs., LLC v. Dep't of Revenue, 222 P.3d 801 (Wash. Ct. App. 2009). “WAC 458-20-111 (Rule 111). Under Rule 111, a business can exclude from its taxable gross income amounts it receives solely as an agent for a client, which the business (as agent) must pay on the client’s behalf to third parties.”
Grp. Health Coop. v. Wa Dep't Of Revenue (Wash. Ct. App. 2019). · cites it 9× “It then moved for summary judgment, arguing that (1) MA premiums are exempt from B&O tax under RCW 82.04.322 and (2) federal law preempts the Department’s imposition of B&O tax on MA premiums.”
Skagit Pub. Hosp. v. Dept. of Revenue, 242 P.3d 909 (Wash. Ct. App. 2010). “But, [i]n computing tax there may be deducted from the measure of tax amounts received from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or political subdivision thereof as compensation for, or to support, health…”
Envolve Pharmacy Sols., Inc. v. Dep't of Revenue (Wash. 2024). · cites it 3× “320 (the B&O tax “does not apply to any person in respect to insurance business upon which a tax based on gross premiums is paid to the state”).”
St. Joseph Gen. Hosp. v. Dept. of Revenue, 242 P.3d 897 (Wash. Ct. App. 2010). “But [i]n computing tax there may be deducted from the measure of tax amounts received from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or political subdivision thereof as compensation for, or to support, health or…”
Wis. v. DOR., 222 P.3d 801 (Wash. Ct. App. 2009). “Under Rule 111, a business can exclude from its taxable gross income amounts it receives solely as an agent for a client, which the business (as agent) must pay on the client's behalf to third parties.”
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