Article Archives: Joe Haberzetle

Update: On November 30, 2022, the Washington State Supreme Court granted the attorney general’s request to allow the Washington Department of Revenue to enforce and collect the capital gains income tax while the case is being heard and decided by the state supreme court.

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Last May, Clark Nuber published an overview of Washington state’s capital gains tax that takes effect on January 1, 2022. Shortly after the act was signed into law by Governor Inslee,

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Senate Bill 5096, “Concerning an excise tax on gains from the sale or exchange of certain capital assets,” was passed by the Washington Legislature on April 25,

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Updated 9/18/2019, 9:15 PM

What Changed?

The Washington legislature recently enacted legislation that dramatically changes aspects of the state’s Real Estate Excise Tax (REET). Unless real property is classified as timberland or agricultural land,

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In a previous article, we discussed how expense reimbursements could present a B&O tax trap for real property lessors. Since publishing the article, we have learned that the Washington Department of Revenue (DOR) is aggressively targeting property management fees and payroll reimbursements on audit. 

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By Joe Haberzetle, JD, LLM

April 21, 2020 update: To provide accounting relief and clarity during the COVID-19 crisis, the FASB published an exposure draft with proposals to delay the effective dates for Leases (Topic 842).

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Posted by: Joe Haberzetle in B&O TaxReal Estate · .

By Joe Haberzetle, JD, LLM

Note: the information in this article had additional updates on February 19, 2018. View the updated article here.

In our May 2014 article,

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By Joe Haberzetle, JD, LLM

Seemingly every year the Washington legislature makes a number of changes to the state’s tax laws, and 2015 was no different in this regard.

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By Joe Haberzetle, JD, LLM

Many Washington not-for-profits benefit substantially from the various property tax exemptions provided in state law. Private schools, churches, hospitals, museums and performing arts centers are among the organizations that can be granted exemptions from property taxes on the land and buildings they use,

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By Joe Haberzetle, JD, LLM

If you are a Washington-based professional services business with at least some of your clients located outside the state, how do you know whether (or to what extent) you’re required pay the state’s business and occupation (B&O) tax on your income from those clients?

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