Experienced Business
and Litigation Attorneys

piv·ot·al
of crucial importance in relation
to the development or success of something else.

The Pivotal Law Blog

Economic Presence Nexus Regulations Moving Forward

Posted Thursday, July 28, 2011 by Ron Bueing

Yesterday I attended the Washington Department of Revenue hearing on proposed WAC 458-20-19401 (Rule 19401) and WAC 458-20-19404 (Rule 19402). Rule 19401 covers the minimum nexus threshold for apportionable activities in Washington. Although the concept…

"The Missing Link" on the Burke-Gilman Trail - Debate Continues

Posted Thursday, July 14, 2011 by Christopher L. Thayer

For recreational riders and bike commuters the section of the Burke-Gilman Trail (between the Ballard Fred Meyer and the Locks) known as the “Missing Link” has been the source of some ongoing controversy and, unfortunately, a number of…

Aggressive Nexus Actions by States Encourage Taxpayers to Get a Nexus Checkup and Consider Amnesty Programs

Posted Tuesday, July 12, 2011 by Ron Bueing

In preparing for an upcoming speech on recent developments in state tax nexus, it became all too obvious that states are increasingly looking to out-of-state taxpayers to fill significant holes in their state budgets. By adopting click-through nexus…

Electronic Medical Records Create New Risks for Healthcare

Posted Thursday, July 7, 2011 by Christopher L. Thayer

Computers and software have become an integral part of our daily lives. When our computer fails, or there is a glitch in the software, it can be extremely aggravating and inconvenient. The risks and the consequences are more signficant, however, when…

Washington DOR Finalizes League and Entry Fee ETA

Posted Wednesday, July 6, 2011 by Ron Bueing

On July 1, 2011 the Washington Department of Revenue finalized Excise Tax Advisory Number 3167.2011 (ETA 3167). ETA 3167 states that league fees and entry fees are subject to retail sales tax if they provide the person with the right to participate in…

Medical Malpractice Insurer Attempting to Reduce Claims by Improving Patient-Doctor Communication

Posted Wednesday, July 6, 2011 by Christopher L. Thayer

A new program offered by a company called Capson Physician Insurance Company, which is emphasizing patient-doctor communication through technology (using an iPad) and satisfaction surveys. Clients with potential medical malpractice claims often complain…

Study Finds Massage Therapy Helpful in Treating Chronic Back Pain

Posted Tuesday, July 5, 2011 by Christopher L. Thayer

A story reported recently in the Seattle Times. In a study of 400 members of Seattle’s Group Health Cooperative with persistent back pain recently published in the Annals of Internal Medicine, the authors concluded that massage therapy provided…

State Tax Nexus and Trusts

Posted Tuesday, June 28, 2011 by Ron Bueing

Jeremiah Doyle, an estate planning strategist at BNY Mellon, delivered an interesting presentation to our partner group today on state taxation of trusts. This is a very complicated area that is often overlooked in trust and estate tax planning. The…

Department of Revenue Targets League and Entry Fees

Posted Friday, June 17, 2011 by Ron Bueing

Recently, the Washington Department of Revenue issued a proposed Excise Tax Advisory (ETA) 3167.2011 that would make “entry fees” and “league fees” for participation in sports subject to Washington retail sales tax. The ETA…

Dubious Study Touts Washington Tax System

Posted Wednesday, June 8, 2011 by Ron Bueing

Recently, the Small Business & Entrepreneurship Council (SBEC) issued a study that touts Washington as having one of the best state tax systems. Our governor will again be insufferable in quoting this severly flawed study - but do not be fooled. The…

Summary of 2011 Washington Tax Legislation

Posted Friday, June 3, 2011 by Ron Bueing

Taxpayers in Washington often express mixed feelings about Tim Eyman and the initiatives that he and his organizations have backed over the years. However, Initiative 1053 that was passed by voters in 2010 is primarily responsible for the significantly…

House Bill 2080: Modifying Washington Excise Tax Refund and Interest Provisions

Posted Thursday, May 19, 2011 by Ron Bueing

Earlier this month on May 5, I spent the morning in Olympia testifying on behalf of the Association of Washington Business against HB 2080. This bill would modify interest provisions to charge a much higher interest rate of interest on assessments than…

Washington Excise Tax Update: Washington Supreme Court Rules against Advance and Reimbursement Deduction for Payments by an Imaging Company to Radiologists

Posted Thursday, May 19, 2011 by Ron Bueing

The Washington Supreme Court dealt another blow to taxpayers seeking to reduce their gross income subject to B&O tax by amounts paid to independent contractor physicians. Washington Imaging Services v. DOR, Docket Number 84101-2 (5/19/2011)…

Primary Purpose Test Resolved in Favor of Taxpayer

Posted Thursday, March 10, 2011 by Ron Bueing

The WA Supreme Court issued Qualcomm, Inc. v. DOR today. This is a major win for Washington taxpayers. Qualcomm sold an OmniTRACS system to trucking companies to provide information about the location of vehicles on the road and other relevant management…

Unintended Consequences of the National Practitioner Data Bank on Medical Malpractice Litigation

Posted Thursday, January 20, 2011 by Christopher L. Thayer and Mark B. Shepherd

Authors: Christopher L. Thayer and Mark B. Shepherd are principals at Pivotal Law Group. Mr. Thayer and Mr. Shepherd have over 40 years of combined experience helping patients who have been victims of negligent medical care. I. Inception of the National…

Limited Opportunity to Avoid GST Before 2011

Posted Monday, December 27, 2010 by Ron Bueing

Recent tax changes under The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (“Tax Act”) have created a small window in 2010 for taxpayers to avoid application the Generation Skipping Transfer tax…

One Easy Planning Idea Based on the Recent Federal Tax Bill

Posted Wednesday, December 22, 2010 by Ron Bueing

As many of you have heard, President Obama has signed the 2010 Tax Relief Act. While, we are still digesting many of the changes, one easy tax planning idea that should be considered by anyone that has a year end bonus coming and is not over the Social…

Governor Signs Amnesty Bill

Posted Wednesday, December 15, 2010 by Ron Bueing

Just a quick note that the Governor has signed the amnesty bill, discussed in an earlier blog post. The amnesty program becomes effective February 1, 2010.

Washington Legislature Passes Amnesty Bill in Special Session

Posted Monday, December 13, 2010 by Ron Bueing

The Washington Legislature in last Saturday’s emergency special session adopted an amnesty program that will apply to all outstanding penalties and interest as of February 1, 2011 on certain outstanding tax obligations. The amnesty applies only to…

Nexus Changes in Washington

Posted Friday, July 23, 2010 by Ron Bueing

In the last legislative session Washington adopted “economic performance” as the nexus standard for certain apportionable service activities. However, Washington retained its “physical presence” nexus rules for all other B&O taxes, retail sales taxes…

DISCLAIMER: This blog is not legal advice. This site and any information contained herein are intended for informational purposes only and should not be construed as legal advice under any circumstances, nor should it be construed as creating an attorney-client relationship. The information on this blog is a general statement of the law and may not be up to date, accurate or applicable to your specific circumstances. Prior success in litigation is not an indication of future results; each case is unique and past results cannot predict future outcomes.

Send Us An E-Mail

For more information, or to set up an initial consultation and case evaluation, please call us at 206-340-2008 or use our contact form:

CAPTCHA Code
Pivotal Law Group, PLLCPivotal Law Group, PLLC
Suite 1217, 1200 5th Avenue, Seattle, WA 98101 US
47.6084840-122.3330190
Phone: 206-340-2008
Toll Free: 866-884-2417
Fax: 206-340-1962
$
Pivotal Law Group, PLLC
Mon - Fri 9:00 AM to 5:00 PM