Category Archives: Taxes

Startup Investors and the New Medicare Surtax

By Dan Wright (Principal at Clark Nuber), and Karlyn Kurokawa (Associate at Clark Nuber) Currently, all U.S. individual wage earners are subject to a 1.45% Medicare tax on all of their wages and self-employed individual taxpayers are subject to 2.9% tax on their “self-employment … Continue reading

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Taxpayer Victory in the WA Board of Tax Appeals

There have been a wave of nexus cases nationally and they seem to have largely gone against taxpayers. However, in the case Sage V Foods, LLC. v. State of Washington (BTA docket no. 11-704), the Washington’s Board of Tax Appeals (BTA) thoughtfully … Continue reading

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I-1053: To Challenge or Not to Challenge?

On September 25, 2012, the state Supreme Court heard arguments on the constitutionality of the voter-approved requirement (aka Initiative 1053 and its predecessor, Initiative 960) that the legislature must approve tax increases by a two-thirds majority.  Unless the state Supreme … Continue reading

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Interstate Business Taxes

By Garry Fujita Washington-based businesses tend to focus on Washington’s business taxes, because those taxes are typically the most relevant.  However, as businesses grow into interstate business activities, they can become subject to another state’s income tax jurisdiction … like … Continue reading

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DOR Excise Tax Advisory on Paymasters

The Washington Department of Revenue’s Draft Excise Tax Advisory on Paymasters … Will This Affect You? The Washington Department of Revenue (DOR) is revisiting the taxable/non-taxable status of paymasters. There is no expressed statutory exemption or deduction for paymasters; however, … Continue reading

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