Court of Appeals of Washington April 1, 2019, 79091-9 (Group Health Cooperative v. Wa Department Of Revenue)

IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON

GROUP HEALTH COOPERATIVE, a )

Washington nonprofit corporation; and ) No. 79091-9-I

GROUP HEALTH OPTIONS, INC., a )

Washington corporation, ) DIVISION ONE

Appellants,

v. ) PUBLISHED OPINION

STATE OF WASHINGTON, ) FILED: April 1,2019

DEPARTMENT OF REVENUE, )

Respondent.

SMITH, J. — Group Health Cooperative (GHC) and Group Health Options

Inc.