Washington Sales Taxes: Free Reseller Permits Replace Resale Certificates

August 28, 2009

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By: Greg J. Duff, Cairncross & Hempelmann, P.S.

Effective January 1, 2010, the resale certificate will be replaced with a reseller permit issued by the Washington State Department of Revenue to reduce sales tax noncompliance. A 2008 study by the Washington legislature estimated that each year there is more than $100 million in unpaid state and local sales and use taxes. Reseller permits are free and will be issued by the Washington State Department of Revenue to businesses that make wholesale purchases, such as restaurants. The permits allow businesses to purchase items or services for resale without paying retail sales tax.

How can my business obtain a reseller permit?
Beginning in September 2009, the Washington State Department of Revenue will automatically issue reseller permits to businesses that make wholesale purchases, as determined by the Department based on business activities, tax returns, and other information available to the Department. Businesses that do not automatically receive a permit may apply to the Department, and the Department will rule on an application within 60 days of receipt. Permit applications will be available from the Department shortly. Currently, the existing resale certificate form continues through December 31, 2009 [...]

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Washington Innkeepers’ Duties and H1N1 (Swine Flu)

August 28, 2009

Information regarding the H1N1 virus (otherwise known as “Swine Flu”) is becoming clear, including what it is, how it is caused, and precautions people should take to avoid becoming infected. However, many questions remain about what practical steps business owners can and cannot take to safeguard themselves, their staff, and their customers.

For example, what liabilities might a hotelier face for refusing accommodations to guests who appear ill? What legal implications might an employer face for not training and/or protecting its employees? Finally, what practical steps should hoteliers be taking to deal with the current virus (or future pandemics)? This post addresses Washington law and provides answers to the questions above.

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Choosing Your Entity, Part 3: Fundraising and Employee Compensation

July 9, 2009

This is the third and final post in a series that address differences between C corporations, S corporations, and LLCs. The first post focused on taxation differences between the entities. The second post focused on ownership and governance structure differences. This post focuses on fundraising and employee compensation differences [...]

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Federal Legibility Requirements for Labeling Wine

July 8, 2009
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Wine labels—which must be pre-approved by TTB—are an important source of information for consumers. This post is the first of what will be a series intended to explain federal wine labeling regulations and procedures. Below is a summary of the federal legibility requirements for labeling of wine, as provided by 27 CFR 4.38.

Brand Name -
Type Size: At least 2 mm on containers larger than 187 ml, 1 mm on containers 187 ml or less*
Location: Front/brand label [...]

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Choosing Your Entity, Part 2: Ownership and Governance

July 7, 2009

This is the second post in a series of three that address differences between C corporations, S corporations, and LLCs. The first post focused on taxation differences between the entities. This post focuses on ownership and governance structure differences [...]

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New Organic Wine Labeling Policy

June 25, 2009

Federal labeling policies for wines that are made with organic grapes are changing to provide clearer disclosure to the consumer. Wine Industry Insight reports that a Memorandum of Understanding has been drawn up between the Agricultural Marketing Service (AMS) of the United States Department of Agriculture (USDA) and the Alcohol and Tobacco Tax and Trade Bureau (TTB) [...]

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Choosing Your Entity, Part 1: Taxation

June 25, 2009

C corps, LLCs, and S corps differ considerably in the areas of taxation, ownership, structure, governance, fundraising, and employee compensation. The differences will dictate your choice of entity, depending on your scope of work and future business considerations. For example, a number of tax planning objectives to consider may include the following. Can assets move into and out of the entity without incurring a tax liability? How will the profits from the business be taxed, and are there opportunities to reduce and/or defer the [...]

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The Importance of Facebook’s “Username” Registration

June 12, 2009
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Beginning this Saturday, June 13, 2009, at 12:01 a.m. U.S. EST, the popular social networking site Facebook will allow its current users who have more than 1,000 “fans” prior to May 31, 2009 to register and develop personalized usernames and web site address (or “URLs”) for their Facebook web pages. New Facebook users (or those with fewer than 1,000 “fans”) will have an opportunity to register a personalized username beginning June 28, 2009 [...]

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