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OVERVIEW

News

PUBLICATIONS & PRESENTATIONS

  • 12.26.2017
    Tax Cuts and Jobs Act of 2017: Year-End Planning for Businesses
    Updates
    Certain aspects of the tax reform bill signed by President Trump last Friday create significant year-end planning opportunities for businesses that are able to act quickly.
  • 09.21.2015
    The Price of Customer Loyalty: Rewards Programs and Sales and Use Tax Issues
    Updates
    Retailers and other businesses use loyalty and rewards programs to draw in customers throughout the year. However, there are several sales and use tax consequences of promoting consumer loyalty.
  • 08.2015
    Sales and Use Tax Implications of Loyalty Programs
    Articles

    WG&L Journals, Journal of Taxation

    Examining a loyalty program reward's form, structure, and parameters is essential for determining the state sales and use tax consequences.  Read the full article.
  • 05.01.2015
    Washington Court of Appeals: No Transactional Nexus Requirement or Dissociation for Washington B&O Tax
    Updates
    On April 292015, the Washington Court of Appeals issued an important tax decision in Avnet, Inc. v. Washington Department of RevenueDkt. No. 45108-5-II.  In its most significant holding, the court of appeals effectively eliminated the transactional nexus requirement for Washington B&O tax.  
  • 12.12.2013
    Oregon Supreme Court Decides Sales Factor Case
    Updates
    On December 12, 2013, the Oregon Supreme Court issued its decision in Tektronix, Inc. v. Oregon Dep’t. of Revenue.  The court held that the taxpayer’s receipts from the sale of goodwill, making up a part of the sale of a business division, were excluded from the sales factor under ORS 314.665(6)(a).
  • 07.11.2013
    Washington Service B&O Tax Rate Drops From 1.8% to 1.5%
    Updates
    In 2010, the Washington legislature passed significant B&O tax changes including the adoption of economic nexus and market sourcing for service activities, as well as the imposition of B&O tax on directors’ fees. However, the largest revenue raiser came from a temporary increase of the service B&O tax rate from 1.5% to 1.8% from May 1, 2010 through June 30, 2013. While there were concerns that the 2013 legislature would extend the “temporary” increase, it did not. As a result, the service B&O tax rate reverted to 1.5% beginning on July 1, 2013.
  • 06.10.2013
    AOL’s Washington Sales Tax Refund Award Affirmed
    Updates
    On June 4, 2013, the Thurston County Superior Court issued a written decision affirming the opinion of the Washington State Board of Tax Appeals (Board) in AOL Inc. v. Washington Department of Revenue, No. 11-076 (Wash. B.T.A. May 9, 2012).
  • 04.01.2013
    2012 - 2013 Northwest State Tax Summary: Washington
    Articles

    Tax Analysts, State Tax Notes

    This article, Part II of a two-part series, highlights some of the major state and local tax questions and developments in Washington state.
  • 03.25.2013
    2012 - 2013 Northwest State Tax Summary: Oregon
    Articles

    Tax Analysts, State Tax Notes

    There was a great deal of state tax activity in Oregon and Washington in 2012 with the prospect of more developments to report in 2013. This article, Part I of a two-part series, highlights some of the activity in Oregon.
  • 12.20.2012
    No Oregon Income Tax Nexus for Company Owning Intangibles Used in State
    Updates
    A federal bankruptcy court judge has held that Washington Mutual, Inc. (WMI), a parent holding company that owned bank subsidiaries conducting business in Oregon, did not have nexus in Oregon by virtue of its ownership of the banks, the ownership of intangibles used by the banks in Oregon for no fee and the receipt of dividends from the banks.
  • 12.12.2012
    New Rules Will Be “Taxing” on Medical Device Manufacturers
    Updates
    The U.S. Department of the Treasury and the Internal Revenue Service (IRS) recently issued much-anticipated final regulations under Section 4191 of the Internal Revenue Code (Code), which imposes a 2.3% tax on sales of any “taxable medical device” by a manufacturer, producer or importer (collectively referred to as “manufacturers”). The IRS simultaneously issued Notice 2012-77, providing interim guidance to manufacturers while it continues to study certain issues that are not addressed by the final regulations.
  • 05.25.2012
    AOL Gets Its Day in Court (Finally) and Is Awarded Washington Sales Tax Refund
    Updates
    On May 9, 2012, the Washington State Board of Tax Appeals granted summary judgment to AOL, Inc., holding that AOL's purchases of services permitting its customers to connect with AOL's data center and the Internet were not subject to retail sales tax.  AOL Inc. v. Wash. Dep't of Revenue, No. 11-076 (Wash. B.T.A. May 9, 2012).  The procedural lessons of this case may be as important in Washington tax practice as the substantive case.
  • 04.12.2012
    2012 Washington Legislative Session: State Taxes
    Updates
    In double overtime, the Washington State Legislature ended the 2012 legislative session Wednesday morning, April 11, closing a roughly half-billion dollar shortfall for the two-year budget cycle.
  • 12.14.2010
    Washington State Adopts Amnesty Program
    Updates

    On December 11, 2010, in a one-day special session, the Washington state legislature passed its first ever amnesty program, which the Governor is expected to sign.  Under certain circumstances, taxpayers paying past tax liabilities will have their interest and penalties waived.

  • 11.03.2010
    Amazon.com Obtains Declaratory Judgment Against the State of North Carolina’s Efforts to Obtain Customers' Online Purchase Records
    Updates
    The U.S. District Court for the Western District of Washington granted Amazon.com's request for  declaratory judgment that the North Carolina Department of Revenue’s (the Department) information requests for the production of customer purchase records violated the First Amendment and the Video Privacy Protection Act (VPPA), 18 U.S.C. § 2710.  Amazon.com LLC v. Lay, No. C10-664-MJP, 2010 WL 4262266 (W.D. Wash. Oct. 25, 2010).
  • 09.03.2010
    Washington State Retail Sales Tax Litigation
    Updates
    Collecting the right retail sales tax is sometimes a difficult task, but the government should not intentionally make it harder.  Unfortunately, because of a recent change in the law, retailers with operations in Washington state faced a confusing and uncertain tax environment, made worse by an unfortunate injunction obtained by the City of Bellingham and Whatcom County.
  • 05.04.2010
    Significant Tax Change in Washington State: Business & Occupation Tax Extended to Corporate Directors
    Updates
    On April 23, 2010, Governor Christine Gregoire signed into law Second Engrossed Substitute Senate Bill 6143, which extends Washington's business and occupation (B&O) tax to corporate directors beginning July 1, 2010.
  • 04.15.2010
    2010 Washington State Tax Legislation: What You Need to Know
    Updates
    On April 12, 2010 the Washington State Legislature resolved the budget impasse and adopted a $794 million tax package that the governor is expected to sign.  The tax bill, 2ESSB 6143, contains a number of major changes to Washington’s tax system.
  • 01.21.2010
    Washington State Tax Legislative Alert
    Updates
    Three major tax bills were introduced this week as part of the governor’s budget package.  All three appear to be on a fast track and have been scheduled for a hearing before the House Finance Committee this coming Tuesday January 26, 2010 at 1:30 p.m. 
  • 12.17.2009
    Reseller Permits to Replace Self-Issued Resale Certificates in Washington State Effective January 1, 2010
    Updates
    The days of self-issued resale certificates in Washington state are numbered.  Effective January 1, 2010, buyers in Washington must provide a reseller permit or a Streamlined Sales and Use Tax Agreement ("SSUTA") exemption certificate with the buyer’s reseller permit number in order to purchase goods and services for resale without paying sales tax.
  • 03.25.2005
    Help May Be on the Way for Smaller Public Companies
    Updates
    The SEC is forming an Advisory Committee on Smaller Public Companies. The Committee will assess the effect of the Sarbanes-Oxley Act and other securities regulations on smaller public companies and will recommend appropriate changes to the SEC, based on the following objectives: protecting investors; examining whether the current regulations impose costs on smaller companies proportionate to their benefits; identifying methods to minimize costs and maximize benefits; and facilitating capital formation by smaller companies.