From the category archives:

Washington State

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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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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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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Washington-Origin Labeling Law Explained

May 26, 2009

Governor Gregoire signed into law Substitute House Bill 1812 on May 7, 2009, which imposes new restrictions on labeling and packaging for wines claimed or implied to originate in “Washington.” The law generally impacts wine producers located wholly in Washington State and wine producers located in American Viticultural Areas (“AVAs”) located within both Washington and an adjoining state. This law applies to wine made from grapes harvested after December 31, 2009 [...]

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Bill Targets Validity of Arbitration Agreements

May 14, 2009
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In what could be a serious and widespread blow to industry, a new federal bill, the Arbitration Fairness Act of 2009 (HR 1020), contemplates that no pre-dispute arbitration agreement would be valid or enforceable if it requires arbitration of (1) an employment, consumer, or franchise dispute, or (2) a dispute arising under any statute intended to protect civil rights [...]

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Arbitration: Not a Signatory, Not a Problem?

May 14, 2009

Agreements to arbitrate are just that—agreements. That means that parties will only ever arbitrate where they have consented to do so. It is well-settled law that consent may be express or implied, but the confines of implied consent have long been a source of disagreement between state courts. Last week, the U.S. Supreme Court’s ruling in Arthur Anderson LLP v. Carlisle targeted again the issue of implied [...]

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