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State and Local Tax Archives | Delap CPA

12 Nov

Washington Rule Changes Cause Many More Out-of-State Businesses to be Subject to B&O Tax in 2020

November 12, 2019 | By | No Comments

On March 14, 2019, Washington Gov. Jay Inslee signed Senate Bill 5581 into law. The new law immediately eliminated the requirement for remote businesses without a physical presence to collect and remit sales tax if they made 200 or more transactions in Washington. Instead, now the only threshold for collecting sales tax is whether a […]

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11 Oct

Washington Tax Alert: Annual B&O Tax Apportionment Reconciliation Due October 31

October 11, 2019 | By | No Comments

Does your business engage in apportionable business activities in Washington? If the answer is yes, your business is required to file an “Annual Reconciliation of Apportionable Income.” The deadline to file is October 31, 2019. Your business must file with the Washington State Department of Revenue regardless of whether or not an adjustment to the […]

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30 Sep

Oregon Corporate Activity Tax (CAT) Update

September 30, 2019 | By | No Comments

There is still an incredible amount of uncertainty surrounding the Oregon Corporate Activity Tax (CAT).  While many answers remain unknown, here’s an update to clarify some of the questions we’ve been hearing: Businesses are not required to register for the CAT until they reach $750,000 in Oregon Commercial Activity Registration will be required annually Commercial […]

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04 Sep

Wayfair’s Impact on Income Tax

September 4, 2019 | By | No Comments

The Wayfair ruling changed the world of sales tax. And now states are continuing to respond, but it’s not just about sales taxes anymore. Texas recently proposed changes to Comptroller Rule 3.586, which applies the ruling in South Dakota v. Wayfair to the nexus requirements for the Texas Margin Tax.  The Wayfair decision eliminated the […]

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12 Jun

Oregon Residents to Pay Sales Tax in Washington on Tangible Personal Property

June 12, 2019 | By | No Comments

The Washington Department of Revenue released a notice on May 31, 2019 explaining a change to the sales tax exemption for qualified nonresidents. Starting July 1, 2019, Oregon residents will no longer be exempt from sales tax in the state of Washington at the point of sale. Prior to July 1, 2019, an Oregon resident […]

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