Alexander, J. 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.) The answer to that question is no. In 1992, Sehome Park Care Center, Inc., and several other for-profit nursing ho…
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