Insurance claims for state health care coverage

From the 2024 DOR Tax Exemption Study

Det. No. 15-0088, Annual WTD Page 524 (November 30, 2015) 524 Cite as Det. No. 15-0088, 34 WTD 524 (2015) BEFORE THE APPEALS DIVISION DEPARTMENT OF REVENUE STATE OF WASHINGTON In the Matter of the Petitions for Refund of ) D E T E R M I N A T I O N ) ) No. 15-0088 ) . . . ) Registration No. . . . ) . . . ) Registration No. . . . ) [1] RCW 82.04.290(2); RCW 82.04.4286: SERVICE B&O TAX – FEDERAL PREEMPTION – FEDERAL EMPLOYEES HEALTH BENEFITS ACT (FEHBA) – 5 USC § 8909(f)(1) – HEALTH CARE PROVIDER’S RECEIPTS FROM FEHBA INSURANCE CARRIERS. Service B&O tax imposed on a health care provider’s receipts from insurance carriers who participate in the FEHB program is not a direct or indirect tax imposed on a FEHBA carrier with respect to payments made from the FEHB fund and, therefore, is not preempted by 5 USC § 8909(f)(1). [2] RCW 82.04.290(2); RCW 82.04.4286: SERVICE B&O TAX – FEDERAL PREEMPTION – 42 CFR § 422.404 – HEALTH CARE PROVIDER’S RECEIPTS FROM MEDICARE ADVANTAGE (MA) PLANS. Service B&O tax imposed on a health care provider’s receipts from MA Plans is not a tax imposed on payments Centers for Medicare & Medicaid Services makes on behalf of MA enrollees to MA Plans and, therefore,