If there’s a lesson to be learned from the Washington Court of Appeals’ recent holding in Orthotic Shop Inc. and S&F Corporation v. Department of Revenue, No. 39321-6-III (Jan. 23, 2024), it’s that the use of a marketplace...more
2/7/2024
/ Appeals ,
B&O Tax ,
Department of Revenue ,
Income Taxes ,
IRS ,
Merchants ,
Online Marketplace ,
Remote Sales Transactions ,
Retailers ,
Sales Tax ,
State and Local Government ,
Washington
In Appeal of Colambaarchchi (OTA Case No. 21017152; 2023-OTA-302), a California-based retailer was audited by the California Department of Tax and Fee Administration (CDTFA) for years 2016 through 2019. Upon audit, CDTFA...more
Without a doubt, it is difficult to find something upbeat about California’s current commercial real estate market. Property owners, economists and appraisers all agree that the market is facing one of the most challenging...more
On April 26, 2023, the Supreme Court of California declined to review the Second District Court of Appeal’s decision in Grosz v. California Dep’t of Tax & Fee Admin. In the underlying case, Stanley Grosz, a business owner...more
4/28/2023
/ Appeals ,
CA Supreme Court ,
California ,
Class Action ,
Internet Retailers ,
Online Marketplace ,
Retailers ,
Sales & Use Tax ,
State and Local Government ,
Tax Litigation ,
Third-Party
The amount of taxes due this year for many Washington state taxpayers just increased following a 7-2 decision from the Washington Supreme Court in which it reversed a lower court’s ruling and held that the state’s new capital...more
The Washington Supreme Court recently held that property tax refund actions must be filed in the superior court of the county where the tax was collected. Hardel Mut. Plywood Corp. v. Lewis Cnty., 515 P.3d 973 (Wash. 2022)....more
This week, the Washington Court of Appeals affirmed a lower court’s decision to dismiss a challenge to the recently enacted payroll expense tax in Seattle, WA. Seattle Metro. Chamber of Commerce v. City of Seattle, No....more
The Washington State capital gains tax, which went into effect on January 1, 2022, has been held unconstitutional by the Douglas County Superior Court. Created in 2021, the tax was ostensibly labeled an “excise” tax in an...more
On February 2, 2022, the California Department of Tax and Fee Administration (CDTFA) held an interested parties meeting (IPM) to discuss proposed amendments to sales tax audit manual (AM) Chapter 13, “Statistical Sampling,”...more
In 2019, the Washington State Legislature (Legislature) established the Long-Term Services and Supports Trust Program (LTSS Trust Program) to provide funding for eligible beneficiaries that they can apply to the cost of their...more
The COVID-19 pandemic has put unprecedented strain on organizations of all sizes across all industries. The uncertainty of the “new normal” is forcing employers all over the world to consider various new policies as workers...more
With the health outlook uncertain and the vaccination process months away from completion, many companies that shifted to remote work environments during the beginning of the COVID-19 pandemic still have employees working...more
2/25/2021
/ Coronavirus/COVID-19 ,
Employee Benefits ,
Employees ,
Employer Liability Issues ,
Employment Policies ,
Furloughs ,
Paid Leave ,
Policies and Procedures ,
Remote Working ,
Reporting Requirements ,
Resource Guide ,
Restrictive Covenants
On Monday, November 30, 2020, Governor Gavin Newsom announced that California will provide temporary tax relief for eligible businesses impacted by restrictions imposed to control the COVID-19 pandemic.
The announcement...more
Like the days of the Old West, last week a masked gang held up local businesses demanding their wallets. Unlike the days of the Old West, this was not the hole-in-the-wall gang, but the California State Assembly who, on June...more
Recently, AB 2570 has cleared the Assembly Appropriations Committee, which authorizes tax-based false claims actions—allowing private, profit-motivated parties to bring punitive civil enforcement lawsuits. The bill is now on...more
California’s bill to authorize tax-based false claims actions—allowing private, profit-motivated parties to bring punitive civil enforcement lawsuits—cleared the Assembly Judiciary Committee on May 11 in a party-line vote....more
On Tuesday we authored a blog post commending San Francisco County Assessor Carmen Chu for moving the deadline for businesses to file their Business Property Statements (Form 571-L) to June 1 of this year. We noted that...more
Once again, San Francisco has shown leadership in addressing property tax relief during the COVID-19 pandemic. On Monday, May 4, 2020, the San Francisco County Assessor announced that she was moving the deadline for...more
In the wake of the COVID-19 pandemic, certain California taxing officials have acted swiftly to provide state taxpayers with some much needed relief. On March 13, for example, the Franchise Tax Board (FTB) extended the...more
California’s Attorney General, Xavier Becerra, and Assembly Member Mark Stone have again advanced legislation that would amend the California False Claims Act (CFCA) to enlist private bounty hunters to go after California...more
Tax professionals are on the frontlines, responding to state, federal and international tax developments that significantly impact business objectives. California taxpayers face particularly unique challenges.
Join members...more
11/19/2019
/ Business Taxes ,
Continuing Legal Education ,
Events ,
False Claims Act (FCA) ,
Federal Taxes ,
Foreign Entities ,
Income Taxes ,
International Tax Issues ,
IRS ,
Local Taxes ,
Proposition 13 ,
Rebates ,
Sales Tax ,
State and Local Government ,
State Taxes ,
Tax Cuts and Jobs Act ,
Tax Planning
Please join us this November for McDermott Will & Emery’s Private Client West Coast Forum. At this complimentary program, experienced McDermott partners will lead discussions on a broad range of topics pertinent to ultra-high...more
10/10/2019
/ Beneficiaries ,
Classification ,
Confidential Information ,
Conflict Resolution ,
Divorce ,
Estate Planning ,
Events ,
Family Businesses ,
Family Trusts ,
High Net-Worth ,
Private Foundations ,
Settlement Negotiations ,
Spouses ,
State Taxes ,
Tax Liability ,
Tax Planning ,
Trustees ,
Trusts
Please join us this November for McDermott Will & Emery’s Private Client West Coast Forum. At this complimentary program, experienced McDermott partners will lead discussions on a broad range of topics pertinent to ultra-high...more
10/9/2019
/ Beneficiaries ,
Classification ,
Confidential Information ,
Conflict Resolution ,
Divorce ,
Estate Planning ,
Events ,
Family Businesses ,
Family Trusts ,
High Net-Worth ,
Private Foundations ,
Settlement Negotiations ,
Spouses ,
State Taxes ,
Tax Liability ,
Tax Planning ,
Trustees ,
Trusts
Please join us this November for McDermott Will & Emery’s Private Client West Coast Forum. At this complimentary program, experienced McDermott partners will lead discussions on a broad range of topics pertinent to ultra-high...more
10/8/2019
/ Beneficiaries ,
Classification ,
Confidential Information ,
Conflict Resolution ,
Divorce ,
Estate Planning ,
Events ,
Family Businesses ,
Family Trusts ,
High Net-Worth ,
Private Foundations ,
Settlement Negotiations ,
Spouses ,
State Taxes ,
Tax Liability ,
Tax Planning ,
Trustees ,
Trusts