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  • Service B&O tax imposed on a health care provider???s receipts from TRICARE insurance carriers, pursuant to RCW 82.04.290, is not a tax imposed on the premiums or other payments that TRICARE insurance carriers receive from the TRICARE program; therefore, the tax is not preempted pursuant 10 USC ???? 1103(a) and 32 CFR ???? 199.17(a)(7).
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