Subscribe in a reader


Issaquah Law Group: Experienced Counsel; Client Focus

PHILOSOPHY: Formed in 2014, Issaquah Law Group is a law firm with one focus: providing businesses and insurers with high quality legal representation with the responsiveness of a smaller firm. ILG was founded on the principle that strong client relationships are the key to successful legal representation and strong relationships are built upon clear and consistent communication. 

LITIGATION: We work closely with our clients to fully and accurately understand their goals, work collaboratively to formulate specific legal strategies, and execute the agreed plan of action utilizing methods most likely to result in the efficient and effective resolution of the matter. ILG attorneys have a broad base of litigation experience to draw on in all Federal and State courts from on-the-ground investigations to Supreme Court appeals in the areas of personal injury and wrongful death, product liability, commercial general liability, labor & employment, construction litigation, and catastrophic losses due to fire and explosion.

BUSINESS LAW: Rarely is the path from point A to point B a straight line, so our role in a business law practice is to find alternatives, devise workable strategies, and keep your business ideas, goals and objectives moving toward realization. ILG’s business attorneys help clients achieve their goals with respect to business formation, intellectual property, labor and employment, CAN-SPAM, copyright and trademark

COMMUNITY: In addition, the Lawyers at Issaquah Law Group remain active in the legal and civic community. A core commitment of our Issaquah Attorneys is community service. Our attorneys' civic involvement includes the King County Civil Rights Commission; the City of Issaquah Planning Policy Commission; the Northwest Screenwriters Guild, service as a pro tem judge. We live and work in the Pacific Northwest, and we aim to make it a better place.

In addition, through The Amateur Law Professor Blog and LinkedIn postings, we share pertinent opinions and decisions of the Washington State Supreme Court, as well as the pertinent opinions and decisions of the Washington State Courts of Appeal so that our clients can be as update to date on cutting legal issues as we are.

WA Legal Roundup - Div II

Bowie v. Dep't of Revenue

Bowie distributes those little val pak coupon books. The DOR categorized this as "publishing" for purposes of the B&O tax. DOR backed off and Bowie appealed the rescission (presumably, they were getting a better tax rate as publishers). The ALJ Appeal held that Bowie was not a publisher, because a third party printed the materials. On appeal to Superior Court, the trial court had a problem that unbound coupons would not fall under the publishing tax, but bound ones would. Nonetheless, he found for DOR that the val-paks were not periodicals based on a common sense reading of periodicals. 

The B&O Publishing rate is imposed on persons engaged "in the business of . . . [p]rinting, and of publishing newspapers, periodicals, or magazines." The statute defines a periodical as a printed publication issued at regularly scheduled interviews.  The question of fact was whether these were distributed at "stated intervals." DOR said no because the schedule were not readily available to recipients. Bowie said yes because the schedule is on its website under an advertise with us buried link. Guess what just happened? Material issue of fact!

Reversed and remanded to get to the bottom of this elusive fact.

Subscribe in a reader

Copyright 2014-2018 by Issaquah Law Group, PLLC. Powered by Squarespace. Background image by jakeliefer.