Martin Silver, PS

Attorney at Law

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Update on Washington State & FBA Nexus and Amazon Announcement to Start Collecting Washington Sales Tax on Third Party Online Sales

November 21, 2017 by Martin Silver

We have received a lot of calls over the past few months from out of state online retailers who were contacted by Washington’s Department of Revenue (DOR).  DOR asserted that these retailers must start collecting Washington state sales tax (WSST) on their sales made to customers residing in Washington state if they owned inventory stored… CONTINUE

Filed Under: State Audits, State Tax News, Tax News, Washington Department of Revenue Tagged With: audi, audit, retail sales tax, Washington State sales tax

Careless Payments Cost Business Washington Sales Tax

July 5, 2016 by Martin Silver

How the money runs can alter whether a payment that is ordinarily not subject to retail sales tax becomes subject to the tax.  Architecture and design fees, for example, are normally classified for B & O purposes under the service classification and service providers do not have to collect retail.  But where, for example, a… CONTINUE

Filed Under: State Audits, State Tax Appeals, Tax News, Washington Department of Revenue

Rare Taxpayer Win on Washington State Successorship Liability

July 5, 2016 by Martin Silver

In a recent blog posted to this site (May 6, 2016) we discussed the risk in purchasing a business without understanding Washington’s successor liability law.  A new Department of Revenue appeals decision released June 24, 2016, is a surprising taxpayer success, and one which should be read and studied by anyone facing a possible successor situation.  While… CONTINUE

Filed Under: Business & Corporate Taxation, State Audits, State Tax Appeals

Washington State Seen as Prosecuting for Failure to Remit Smaller Amounts of Sales Tax.

December 1, 2015 by Martin Silver

We reprint in full below a report of a criminal conviction published on the Department of Revenue’s website. We do so because the amount of restitution ordered, some $41,000,  indicates that the amount of sales tax collected but not remitted was fairly small (we have participated in audits where no criminal charge occurred even though literally… CONTINUE

Filed Under: Business & Corporate Taxation, State Tax News, Tax News

2015 Washington Legislation Expands Nexus to Tax Out of State Wholesalers

November 30, 2015 by Martin Silver

Washington has a confusing set of tests for determining whether an out of state business must pay B & O tax to this state on sales of tangible personal property delivered here or for services rendered.  First, a “physical presence” nexus standard has historically applied to  businesses engaging in sales of tangible personal property either at… CONTINUE

Filed Under: Business & Corporate Taxation, State Tax News, Tax News, Washington Department of Revenue

Settlement Options with IRS and Washington State When Your Business Closes

June 5, 2015 by Martin Silver

When a business fails and closes it often has unpaid federal and Washington State taxes. Usually there isn’t much in the way of federal income taxes (Washington State has no income tax) but even if there are unpaid income taxes those will not normally be a serious issue if the business has operated as an… CONTINUE

Filed Under: Federal Audits, Federal Tax Appeals, Internal Revenue Service, State Audits, State Tax Appeals, Washington Department of Revenue

Footnote in IRS Manual Shows How to Save Money on Tax Penalty.

May 30, 2015 by Martin Silver

I recently had a conversation with a colleague concerning an IRS trust fund penalty case he had and was pleased that he had success with a little known footnote in the Internal Revenue Manual (IRM) which may save money for a company officer who would otherwise be liable for a payroll trust fund recovery penalty… CONTINUE

Filed Under: Business & Corporate Taxation, Tax Appeals

About Martin Silver, P.S.

Licensed to practice before the U.S. Tax Court and Washington State and Federal Courts.

Widely recognized authority and lecturer in State, Local and IRS tax matters.

Author of Washington Taxes: Representing Taxpayers Before the Washington Department of Revenue (Butterworth Publishing, 1992), and numerous articles.

"AV" rated by Martindale-Hubbell, the nation's most recognized legal directory.

Contact Us

Martin Silver, P.S.
1420 Fifth Avenue, Suite 3000
Seattle, WA 98101-2393

(206) 224-3461 phone
(206) 224-3459 fax
msilver@wolfenet.com

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1420 Fifth Avenue, Suite 3000, Seattle, WA 98101-2393 | Phone: (206) 224-3461 | Fax: (206) 224-3459 | Email
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