Martin Silver, PS

Attorney at Law

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PROVING WHOLESALES IN AUDIT WITHOUT RESELLER PERMIT

July 2, 2021 by Martin Silver

    This article, about wholesales in audit, is an UPDATE to the article I posted October 16, 2014, entitled “Taking a Washington State Reseller Permit not the Only Way to Qualify for Wholesale Reporting.” In that article I discussed that the DOR’s published rule, WAC 458-20-102, provides an alternative method for a seller to… CONTINUE

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

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

Buying or Selling a Small Business? Don’t Overlook Washington’s Iron Fisted Successor Liability

May 6, 2016 by Martin Silver

Washington State Small Business Attorney, Martin Silver Can Help. Many years ago we represented several local waste disposal businesses that were bought out by large national firms.  The price was negotiated by the parties, and the contracts were largely written by national law firms and given to the seller and to me for review and… CONTINUE

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

How Washington Revenue Imposes Sales Tax on Architectural and Design Services

April 30, 2016 by Martin Silver

Washington State Tax Lawyer, Martin Silver Can Help. 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… CONTINUE

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

Washington “Zapper” Criminal Prosecution – Use of Zapper May Have Tipped off Auditors to Unreported Cash Sales

February 25, 2016 by Martin Silver

The Department of Revenue announced on its website on February 5, 2016, that the state had filed charges against the owner of Facing East, a Bellevue restaurant, alleging among other charges the use of sales suppression software to hide cash transactions, and “pocketing  nearly $395,000 in sales tax collected from her patrons.” Revenue has for… CONTINUE

Filed Under: State Audits, State Tax News, Tax News Tagged With: audit, criminal prosecution, detection, sales suppression software, zapper

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

December 1, 2015 by Martin Silver

Washington State Tax Lawyer, Martin Silver Can Help. 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… 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

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

What is Washington State’s Enhanced Voluntary Disclosure Program?

August 12, 2014 by Martin Silver

There has been talk recently about the Department of Revenue (DOR) “Enhancements” to its Voluntary Disclosure Program (hereafter referred to as “Program”).  That talk suggests that something new is available to businesses wishing to avail themselves of the benefits of voluntary disclosure.    In appropriate circumstances voluntary disclosure may well be beneficial, but the fact… CONTINUE

Filed Under: State Tax News

IRS 1099-K Increases Risk of Washington State Sales Tax Audit

August 3, 2014 by Martin Silver

In 2008 Congress enacted legislation requiring institutions  processing credit cards for businesses that take cards in exchange for goods or services to give such businesses a IRS 1099-K form annually, and to furnish the IRS with a copy of the form.   Section 6050W (which was added to the Internal Revenue Code by the Housing… CONTINUE

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

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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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