Tax Law

Recent Posts

Washington Court Games the Sales Tax Trade-In Exclusion
Posted on 21 Jun 2019 by Eversheds Sutherland LLP

The Washington Court of Appeals upheld the Washington Department of Revenue’s denial of a sales tax exclusion for trade-ins of software and hardware. GameStop provides customers with a trade-in credit for software and hardware and allows customers to... 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

Washington Sources ATM Card Processor’s Receipts to the Location of its Customers’ Business Activities for B&O Tax
Posted on 2 Feb 2019 by Eversheds Sutherland LLP

The Washington Department of Revenue Appeals Division ruled that for B&O apportionment purposes under the “services and other activities” tax classification, an out-of-state automated teller machine (ATM) card transaction processor’s receipts are... Read More

Eversheds Sutherland SALT Scoreboard Publication–Third Quarter 2018
Posted on 1 Nov 2018 by Eversheds Sutherland LLP

This is the eleventh edition of the Eversheds Sutherland SALT Scoreboard, and the third edition of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze those results. This edition of the SALT... Read More

Washington Court of Appeals Finds Lowe’s Ineligible for Bad Debt Deduction
Posted on 12 Oct 2018 by Eversheds Sutherland LLP

The Washington Court of Appeals upheld the denial of sales tax and B&O tax refund claims filed by Lowe’s Home Centers, LLC based on the bad debt deduction.  Lowe’s, a home improvement retail store with locations in Washington, entered into private... Read More

Did the Anti-Taxers Win on Tuesday?
Posted on 12 Nov 2010 by David Brunori

In Washington they did. Voters overwhelmingly rejected the measure that would have imposed an income tax on the state's wealthiest citizens. They also voted to repeal the sales tax on candy and a special excise tax on soft drinks. . . . But in Colorado... Read More