Revised Code of Washington

Wash. Rev. Code § 82.04.4289 (2026)

✓ current as of May 2026

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This chapter does not apply to amounts derived as compensation for services rendered to patients or from sales of drugs for human use pursuant to a prescription furnished as an integral part of services rendered to patients by a kidney dialysis facility operated as a nonprofit corporation, a nonprofit hospice agency licensed under chapter 70.127 RCW, and nursing homes and homes for unwed mothers operated as religious or charitable organizations, but only if no part of the net earnings received by such an institution inures directly or indirectly, to any person other than the institution entitled to deduction hereunder. "Prescription" and "drug" have the same meaning as in RCW 82.08.0281.

[ 2003 c 168 s 402; 1998 c 325 s 1; 1993 c 492 s 305; 1981 c 178 s 2; 1980 c 37 s 10. Formerly RCW 82.04.430(9).]

Notes:

Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.

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.

Intent—1980 c 37: See note following RCW 82.04.4281.

Notes of Decisions

Cited in 4 cases, 1986–1995 · leading case: All Seasons Living Centers, Inc. v. State, 127 Wash. 2d 774 (Wash. 1995).

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All Seasons Living Centers, Inc. v. State, 127 Wash. 2d 774 (Wash. 1995). · cites it 6× “The United States District Court has certified to us the following state law question: "Whether for-profit nursing homes are entitled to take a patient services exemption to their Business & Occupation taxes under RCW 82.04.4289.” (Order Certifying Question to Supreme Court at 1.”

In Re Sehome Park Care Ctr., Inc., 903 P.2d 443 (Wash. 1995). · cites it 6× “The United States District Court has certified to us the following state law question: "Whether for-profit nursing homes are entitled to take a patient services exemption to their Business & Occupation taxes under RCW 82.04.4289." (Order Certifying Question to Supreme Court at 1.”

Grp. Health Coop. of Puget Sound, Inc. v. Dep't of Revenue, 722 P.2d 787 (Wash. 1986). · cites it 2× “Reversal of Auditor; Departmental Estoppel In an audit covering April 1, 1972 to September 30, 1975 a Department examiner verified a nonprofit hospital deduction, provided by RCW 82.04.4289, 4 taken by Group Health. In a later audit another examiner reversed the Department's…”

Lacey Nursing Ctr., Inc. v. Dep't of Revenue, 905 P.2d 338 (Wash. 1995). “6 On June 17, 1994, Respondents filed a second amended notice of appeal and class action complaint, which added an additional refund claim under the patient services exemption of RCW 82.04.4289. 7 On June 29, 1994, the trial court entered findings of fact, including the…”

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