Tax Law

Recent Posts

Battling Statutory Interpretation Principles Leads to an “Unambiguous” Result: Washington Taxes Hospitals
Posted on 24 Aug 2020 by Eversheds Sutherland LLP

The Washington Supreme Court held that a business & occupation (“B&O”) tax deduction contained in RCW 82.04.4311 is limited to payments received from Washington and federal programs, but not payments received from other states’ medical programs... Read More

If a Tree Falls in a Forest: Washington Court of Appeals Explains How Referral Services Are Sourced for B&O Tax Purposes
Posted on 13 Apr 2020 by Eversheds Sutherland LLP

The Washington Court of Appeals held that taxpayer’s receipts for referral services are sourced to Washington for B&O tax purposes to the extent that such receipts are received from a lender located in Washington. The taxpayer operates an online platform... Read More

Podcast: Washington B&O and California LLC Tax Developments
Posted on 8 Apr 2020 by Eversheds Sutherland LLP

This podcast discusses a recent Washington B&O decision and a recent California OTA decision concerning: The WA B&O taxation of services conducted out of state for in state customers The application of the CA LLC tax to a business that ceased... Read More

Representative Representation Required
Posted on 20 Mar 2020 by Eversheds Sutherland LLP

The Washington Court of Appeals held that Seattle’s method of apportioning the City’s business and occupation tax (B&O tax) was unconstitutionally applied and unfairly apportioned when the City excluded compensation paid to independent representatives... Read More

Washington Supreme Court Allows Bad Debt Deductions for Taxes Paid on Private Label Credit Card Purchases
Posted on 13 Feb 2020 by Eversheds Sutherland LLP

On January 16, 2020, the Supreme Court of Washington, in an en banc decision, held that a retailer was entitled to take bad debt deductions for sales and Business and Occupation (“B&O”) taxes when its customers defaulted on purchases made using private... Read More

Pass This On: Washington Court of Appeals Holds Prescription Drug Payments Subject to B&O Tax
Posted on 5 Apr 2019 by Eversheds Sutherland LLP

On March 26, 2019, the Washington Court of Appeals held that a pharmacy benefit management company’s payments from clients (e.g., health maintenance organizations, health insurers, etc.) for the value of prescription drugs, were subject to the Washington... Read More

Pass This On: Washington Court of Appeals Holds Prescription Drug Payments Subject to B&O Tax
Posted on 5 Apr 2019 by Eversheds Sutherland LLP

On March 26, 2019, the Washington Court of Appeals held that a pharmacy benefit management company’s payments from clients (e.g., health maintenance organizations, health insurers, etc.) for the value of prescription drugs, were subject to the Washington... Read More

Sandy Springs Restructures Its Business and Occupation Tax
Posted on 29 Dec 2010 by Eversheds Sutherland LLP

By : Jonathan A. Feldman and Maria M. Todorova The Sandy Springs, Georgia, City Council revised its Business and Occupation Tax ordinance on December 21, 2010 in an effort to foster economic development and alleviate the potential chilling effect on... Read More