Martin Silver, PS

Attorney at Law

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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

How Washington Revenue Imposes Sales Tax on Architectural and Design Services

April 30, 2016 by Martin Silver

Unlike the Federal income tax Washington’s tax system is not based on a uniform tax on net income derived from all sources:  it is a gross receipts tax with rates dependent on what classification an activity fits into.  Moreover, a business may perform several different activities which fall into different classifications, taxable at different rates,… CONTINUE

Filed Under: State Audits, State Tax Appeals, State Tax News, Tax News Tagged With: retail sales tax, service income, Washington State sales tax

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

Pre-Audit Consultation – Well Worth the Money

March 23, 2015 by Martin Silver

In an earlier article we discussed how our office persuaded the Washington Department of Revenue Appeals Division that our client had correctly reported its B & O tax as a wholesaler, and had no obligation to collect sales tax, even though it had not been able to obtain reseller permits from the out of state… CONTINUE

Filed Under: State Audits, State Tax Appeals

INTEREST RATES for STATE EXCISE TAXES for CALENDAR YEAR 2015

November 29, 2014 by Martin Silver

Clients who are appealing a state tax audit to the Department of Revenue’s appeals division sometimes ask me whether they should pay the items in the audit report that they do not dispute.  They reason that this will save interest and it may improve their position before the appeals division.  Unless I am asked to… CONTINUE

Filed Under: State Audits, State Tax Appeals, State Tax News

Taking a Washington State Reseller Permit not the Only Way to Qualify for Wholesale Reporting

October 6, 2014 by Martin Silver

It is the position of the Department of Revenue that a taxpayer must have taken a Washington State reseller permit (or, before January 1, 2010, a resale certificate) from its customer to qualify its reporting for B & O as wholesale.  Rule 102 provides that: The seller has the burden of proving that the buyer… CONTINUE

Filed Under: State Audits, State Tax Appeals

New Year’s Eve Court of Appeals Decision Roils Washington’s Nexus Waters

February 2, 2014 by Martin Silver

Washington law provides that for this State to assert B & O tax jurisdiction over an out of state business that makes wholesales into this State two things must occur:  (1) the seller must have nexus with this State, and (2) the goods must be received by the buyer in this state.  WAC 458-20-193(7).  That there… CONTINUE

Filed Under: State Tax Appeals, State Tax News, Tax Appeals

Unsure if You Have to Collect Washington’s Sales Tax on Your Service Activities? – You May not be Alone.

December 19, 2013 by Martin Silver

Businesses that provide services generally know whether or not they are required to collect sales tax.  But sometimes there are cases where the law is unclear whether or not sales tax must be collected.  Often, in fact, the Department of Revenue may treat taxpayers within the same industry differently, ruling in some cases that a business must collect… CONTINUE

Filed Under: State Audits, State Tax Appeals

The Continuing Debate Over Defining Taxable Income – Getty Images (Seattle), Inc. v. City of Seattle and Klein Honda v. State of Washington

November 12, 2013 by Martin Silver

In 1960, the US Supreme Court ruled that when Mr. Berman gave his friend, Mr. Duberstein, a Cadillac to thank him for some business referrals, Mr. Duberstein (who thought he had received a gift and did not report it as income) had to include the car in income as taxable compensation.  The Supreme Court said… CONTINUE

Filed Under: Audits, City Tax Appeals, State Tax Appeals, Tax Appeals, Tax News

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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