Gregg D. Barton

Gregg D. Barton

Perkins Coie

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Latest Publications


The Price of Customer Loyalty: Rewards Programs and Sales and Use Tax Issues

Retailers and other businesses use loyalty and rewards programs to draw in customers throughout the year. However, there are several sales and use tax consequences of promoting consumer loyalty. Here’s a brief question and...more

9/23/2015 - Customer-Loyalty Programs Redemption Agreement Reporting Requirements Retail Market Retailers Sales & Use Tax Sales Tax

Washington Court of Appeals: No Transactional Nexus Requirement or Dissociation for Washington B&O Tax

On April 29, 2015, the Washington Court of Appeals issued an important tax decision in Avnet, Inc. v. Washington Department of Revenue, Dkt. No. 45108-5-II. In its most significant holding, the court of appeals effectively...more

5/1/2015 - Appeals Business Taxes Department of Revenue Shipping Statutory Interpretation

Oregon Supreme Court Decides Sales Factor Case

On December 12, 2013, the Oregon Supreme Court issued its decision in Tektronix, Inc. v. Oregon Dep’t. of Revenue. The court held that the taxpayer’s receipts from the sale of goodwill, making up a part of the sale of a...more

12/13/2013 - Acquisitions Goodwill Intangible Property Tax Exemptions

Washington Service B&O Tax Rate Drops From 1.8% To 1.5%

In 2010, the Washington legislature passed significant B&O tax changes including the adoption of economic nexus and market sourcing for service activities, as well as the imposition of B&O tax on directors’ fees....more

7/12/2013 - B&O Tax Directors Economic Development Nexus Tax Cuts

AOL’s Washington Sales Tax Refund Award Affirmed

On June 4, 2013, the Thurston County Superior Court issued a written decision affirming the opinion of the Washington State Board of Tax Appeals (Board) in AOL Inc. v. Washington Department of Revenue, No. 11-076 (Wash....more

6/11/2013 - AOL Internet Internet Service Providers (ISPs) Sales & Use Tax

No Oregon Income Tax Nexus For Company Owning Intangibles Used In State

A federal bankruptcy court judge has held that Washington Mutual, Inc. (WMI), a parent holding company that owned bank subsidiaries conducting business in Oregon, did not have nexus in Oregon by virtue of its ownership of the...more

12/21/2012 - Chapter 11 Commerce Clause Due Process Excise Tax Nexus Shareholders Subsidiaries

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