News & Analysis as of

B&O Tax

Washington ALJ Upholds B&O Assessment on German Company’s Royalty Income

by McDermott Will & Emery on

On May 31, 2016, the Washington Department of Revenue (DOR) Appeals Division released a Determination (No. 15-0251, 35 WTD 230) denying a German pharmaceutical company’s business and occupation tax (B&O) protest. The...more

Be Aware: Washington DOR Forming Unit to Enforce New B&O Tax on Out-of-State Wholesalers

by Lane Powell PC on

New Washington legislation expands the state’s B&O tax to wholesalers and imposes a click-through nexus provision for online retailers. As a result, the Department of Revenue is forming a tax discovery unit to enforce the new...more

Washington State Tax Update

by K&L Gates LLP on

The Washington Legislature released the state budget for the 2015-2017 biennium, which enhanced the state’s nexus standard, eliminated certain tax exemptions, extended some tax preferences, and made other tax changes:...more

Take Advantage of Washington’s High-Tech Incentives before It’s Too Late!

by K&L Gates LLP on

Two significant Washington research and development tax incentives are set to expire on January 1, 2015: the High Technology B&O Tax Credit for qualified R&D expenditures (“High-Tech Credit”) and the High Technology Sales and...more

Washington State Proposes Increasing Scope of B&O and Sales Taxes

by Lane Powell PC on

The Washington Department of Revenue recently announced that it intends to substantially revise Rule 193, its administrative rule regarding B&O and sales taxation on sales of tangible personal property. Major proposed changes...more

Tax Law Alert: The 2nd Special Session of the 2013 Washington Legislature Adjourned on June 29

by Stoel Rives LLP on

The 2nd Special Session of the 2013 Legislature adjourned sine die on June 29, 2013. The accomplishment of this session was passage of a state budget, which had eluded state legislators through the Regular Session that ended...more

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

by Perkins Coie on

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

The Good and the Bad -- State taxes and the business climate

by Lane Powell PC on

Washington’s unique tax structure puts it at both the top and bottom of various studies that attempt to rank states’ business climates. Some reports, including one prepared by Forbes magazine, rank Washington very high, in...more

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