engaging in retail sales for the purposes of its city sales and use tax.
The dispute in the instant case arises from the fact that the City of Tacoma has placed these businesses in the "service or other" category for purposes of its business and occupation tax. As a result, they pay a higher rate of business and occupation tax than if they were classified as retail businesses. Plaintiff successfully contended in the lower court that this "service or other" classification is invalid for two reasons; first, it is inconsistent with the state's treatment of title insurance companies for purposes *394 of the state business and occupation tax; and, second, it conflicts with the "retail" classification of title insurance companies under the Tacoma city sales tax, thereby denying tounit in respiratory distress requiring mechanical ventilation. An admission chest radiograph demonstrated dextrocardia and cardiomegaly. An initial echocardiogram found good ventricular function and no evidence of pericardial effusion. She was taken to the operating room and had pulmonary artery banding and insertion of a pacing system. Following surgery, she developed a large pericardial effusion, which was detected on an echocardiogram. A pericardial catheter was placed and drained about 40 cc to 80 cc of serous fluid daily despite medical management. Consequently, she was taken to the operating room for creation of a thoracoscopic pericardial window. Despite her preoperative weight of only 3.3 kg, the patient recovered well after surgery. Follow-up echocardiograms showed no residual effusion. Her chest tube was removed on the fifth postoperative day; however, she died