Our state and local tax practice is wide-ranging, including income taxes, excise taxes, sales and use taxes, business and occupation (B&O) taxes, real estate transfer taxes, tobacco taxes and other taxes. We also represent clients in audits, administrative appeals, and litigation.
Our attorneys have worked collaboratively with clients in a variety of industries, including forest products, metals, food processing, high-tech, hospitality and telecommunications. We also represent public utilities, transportation companies, wineries, and owners of office buildings and other commercial properties.
State Income Taxation
Interstate businesses operating in the Pacific Northwest's income tax states — Oregon, Idaho, Alaska and Montana — must allocate and apportion their income among the jurisdictions in which they do business. Our lawyers work regularly with the constitutional principles underlying allocation and apportionment. We also understand these states' statutory deviations from the federal income tax rules.
Washington State Business and Occupation Tax
Out-of-state companies new to Washington are sometimes surprised by the size of their B&O tax bills. Computed as a percentage of gross revenue rather than net income, the B&O tax can substantially impact businesses used to operating under typical state income tax systems. A thorough understanding of the B&O tax is critical to business operations in Washington. With proper planning, a business can minimize the B&O tax by taking advantage of the law’s classifications, exemptions and special provisions. We also represent clients in audits, administrative appeals, and litigation.
Other Taxes and Fees
We represent clients subject to a variety of other excise taxes unique to the Pacific Northwest states. Washington and Alaska, in particular, impose specialized excises that can produce substantial tax liabilities. Faced with the need to find new revenue sources, state and local governments have been imposing new fees in a variety of contexts. Our lawyers have been involved in landmark litigation that successfully argued certain fees are unconstitutional taxes.
Legislation and Consulting
Our attorneys frequently collaborate with industry associations, taxpayer groups and professional corporations interested in modifying the tax laws. We also provide expert testimony before legislative committees and draft proposals for laws and administrative rules. Our experience includes assessment of environmentally contaminated property, taxation of intangible personal property and appeal rights of taxpayers. Our attorneys are active in the Institute for Professionals in Taxation, American Property Tax Counsel, the American Bar Association's State and Local Taxation Committee, Associated Oregon Industries, and the Association of Washington Business.
Visit our property tax practice for more information.
News & Events
- State Tax Notes, 7.24.17
- Michelle DeLappe Shares Her Perspective on Seattle's Recently Passed Income Tax Measure in an interview with KUOW Public RadioKUOW Public Radio, 7.11.17
- Portland Business Journal (subscription required), 4.20.17
- Michelle DeLappe Makes a Case for Uniformity in Property Tax Valuations in an Interview with Bloomberg BNABloomberg BNA, 4.6.17
- GSB Newsroom, 2.16.17
- Bloomberg BNA, 9.19.16
- State Tax Notes, 9.12.16
- State Tax Notes, 8.29.16
- GSB Press Release, 2.1.16
- GSB Press Release, 8.24.15
- The Estate of George H. Bartell et. al. v. Commissioner – IRS Issues an Action on Decision – Was It Too Good to Be True? The IRS Thinks So!Larry's Tax Law, 8.29.17
- Larry's Tax Law, 6.23.17
- Larry's Tax Law, 6.22.17
- Larry's Tax Law, 6.16.17
- Larry's Tax Law, 5.26.17
- Larry's Tax Law, 4.11.17
- "Constitutional Challenges to Income Taxation in the Western States: Putting Seattle’s Income Tax in Proper Perspective," Western States Association of Tax Administrators Conference 2017Speaking EngagementMissoula, Montana, 10.1-10.4.17
- "A Look at Worker Classification Under Federal, State and Local Law," Willamette Law Review Tax SymposiumSpeaking EngagementSalem, OR, 2.2.18
- Speaking EngagementPortland, OR, 9.8.17
- "Who is the Taxman? The Intersection of State, Local and Tribal Taxation," The 47th Annual Appraisal for Ad Valorem Taxation of Communications, Energy and Transportation PropertiesSpeaking EngagementWichita, KS, 7.25.17
- Washington Legislative and Legal Developments Webinar/Breakfast at GSB's Seattle Office on May 25, 2017Breakfast Presentation / WebinarSeattle, WA, 5.25.17
- "Oregon Legislative Concept 3548 – Just When You Thought Measure 97 Was Dead, It May Be Back!" Washington State Bar Association Taxation Section SALT Committee MeetingSpeaking EngagementSeattle, WA, 3.23.17
- Speaking EngagementSeattle, WA, 3.23.17
- Washington State and Local Tax UpdateSpeaking EngagementSeattle, WA, 2.17.17
- "No Winners Here: Tax Administration in an Anti-tax Environment," American Bar Association Tax Section Joint Fall CLE MeetingSpeaking EngagementBoston, MA, 9.30.16
- Oregon Property Tax Strategies SeminarSeminarThe Reserve Vineyards and Golf Club, Aloha, OR, 10.1.09
- "Working with Financial, Tax, and Legal Advisors," Nichibei Women's NetworkSpeaking EngagementIssaquah, WA, 6.14.08
- July 2017
- Washington Property Tax Updates: State legislature faces an impasse, with days to a government shutdown7.17
- December 2016
- Washington Property Tax Updates: New Legislative Session Brings Renewed Effort for a Tax Court in Washington12.30.15
- Washington Property Tax Updates: What to Do If You Want to Bring a Property Tax Appeal after the Deadline?4.24.14
- Washington Property Tax Updates: Property Tax Exemption for Improvements on Leased Tribal Trust Land9.16.13
- Washington Property Tax Updates: Converting from Multiple-Year to Annual Revaluation, and a Little Relief in the Meantime12.1.11
- Washington Property Tax Updates: Did You Miss the General July 1 Deadline for Appealing Your 2011 Assessment?9.1.11
- Oregon's Corporate Excise Tax Substantial Nexus Rule 'Substantially' Applies to All Tax Periods Open To Examination11.16.09
- State Tax Notes (Volume 85, Number 2), 7.18.17
- Insights (Willamette Management Associates), Summer 2017
- State Tax Notes (Volume 84, Number 4), 4.24.17
- State Tax Notes, 2.27.17
- State Tax Notes, 12.12.16
- State Tax Notes, 7.25.16
- State Tax Notes, 5.30.16
- The Oregon Certified Public Accountant, 11.1.01
- The Service Gives Taxpayers a Green Light on Certain Reverse Exchanges - Revenue Procedure 2000-37 (Part II)The Oregon Certified Public Accountant, 1.1.01