Washington State Tax Conference 2022

Wednesday, June 8 8:00am - 4:30pm PDT

(Check-In 7:30am PST)

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McMenamins Anderson School

18607 Bothell Way NE
Bothell, WA 98011

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8.0 Credits

Member Price $359.00

Non-Member Price $459.00

Overview

No need to struggle through the choppy waters of state and local tax. Boost your knowledge of Washington State and local tax topics at the Washington State Tax Conference! Noted speakers and tax experts will distill the critical new information and tax trends for 2022 that every business advisor needs to share with their clients or employer. CPAs in SALT and other financial professionals can’t afford to miss this conference. Join us in person or via webcast. Register today!

Register now for the Washington State Tax Conference

Highlights

  • Starting a business in Washington state
  • Washington State Legislation and Regulatory Update
  • Washington City Tax
  • Washington Economic update and more!

Prerequisites

None.

Designed For

Local CPAs and other financial professionals.

Objectives

Gain critical new information that every business advisor needs to share with their clients or employer.

Preparation

None.

Notice

Your health is our priority. The WSCPA will follow all applicable federal and state health guidance for this event. Please see WSCPA COVID-19 Health and Safety Policies here. Prior to the event, registrants will receive additional information related to safety (such as options to identify comfort level when interacting with fellow attendees).

Wednesday, June 8

General Session

7:20am - 7:55am PDT Registration, sign in, and breakfast

General Session

7:55am - 8:05am PDT Welcome and Announcements

General Session

8:05am - 8:55am PDT Washington Business Basics – Navigating Coastal and Open Waters

Rachel Roberson Senior Manager, Sweeney Conrad PS

Rachel Roberson

Rachel Roberson, CPA, is a Senior Manager and Leader of the State and Local Tax Services Department at Sweeney Conrad. Her exceptional expertise in state taxation serves business clients in a broad range of industries. Rachel consults with clients on Washington state and local excise tax and on issues involving multi-state income, franchise and sales and use taxes.

We’ll be exploring issues that businesses (and their advisors) need to consider when starting a business or entering new states.  What are the main state and local taxes and agencies most businesses interact with, when should they consider registrations outside their home state and how do they begin to research how the tax rules apply to them?  We’ll be taking a bird’s eye view of these topics and providing resources to help you research their impact to your business or clients.

General Session

8:55am - 9:00am PDT Break

General Session

9:00am - 9:55am PDT Washington State Tax and Regulatory Update

Mark Hugh Principal, Mark Hugh PLLC

Mark Hugh

4.86 stars out of 5

“Mark Hugh is top notch. I love his presentations.”
“I love Mark’s ethics class. I have been attending for years!”
“Excellent speaker.” - past attendees

Mark Hugh, CPA, is the principal of Mark Hugh PLLC. He is a frequent trainer and speaker regarding state and local tax issues. His work includes planning and tax reporting reviews for a variety of organizations. He has represented hundreds of taxpayers before state and local agencies. He was the 2011-2012 board chair of the WSCPA. He was also a member of the AICPA Council, the governing body of the American Institute of Certified Public Accountants.

Mark teaches many CPE courses for the WSCPA on Washington State ethics and Washington taxation. He is also available to teach in-house Washington State ethics presentations for company CPE needs.

Tweak, tweak, tweak, but no tax relief. Record tax collections have created record budgets by the Washington legislature, while other states have provided significant tax relief. Instead, the Washington legislature has tweaked taxes and programs, including employment security, long term care, the Working Families Tax Rebate, and others. Meanwhile, the Washington Capital Gains Tax is headed for the ballot this November for another showdown with Washington voters, will 11 be its lucky number?

General Session

9:55am - 10:00am PDT Break

General Session

10:00am - 10:50am PDT Service Sourcing

Nicole Bryant Principal, Grant Thornton LLP (Bellevue) Attn: Daniel A. Powers

Nicole Bryant

Nicole has over 18 years of experience as a state and local tax professional advising companies with the challenges they face in their respective industries. Nicole focuses on multistate indirect tax issues, including the Washington state and city B&O tax, multistate sales and use tax, gross receipts taxes, property tax, and real estate excise tax. Nicole has assisted clients in identifying risks and opportunities associated with various multi-state issues including nexus, intercompany transactions, complex taxability analyses, supply chain feasibility, ASC 450, M&A due diligence, exemption documentation, apportionment, and recovery of unclaimed incentives, credits, and tax overpayments. Nicole regularly defends clients in audits and appeals with state and city taxing authorities. She has worked with clients across the country in a wide range of industries including manufacturing, technology, financial services, biotechnology, entertainment, telecommunications, e-commerce, construction, and retail. She enjoys working with emerging technologies and assisting clients navigate the application of existing and proposed sales tax laws to new and innovative products and services with diverse customer interactions.

Nicole serves as a SALT Subject Matter Expert leader for the software, technology, marketplace facilitators, and retail industries.

Prior to joining Grant Thornton in 2019, Nicole worked for PwC as a tax consultant and the City of Seattle as a Senior Field Auditor. Nicole holds a B.A. in Business Administration and Accounting from the University of Washington and achieved the professional designation of CMI for sales and use tax from the Institute for Professionals in Taxation (IPT).

General Session

10:50am - 11:00am PDT Break

General Session

11:00am - 11:50am PDT Washington City Tax Panel

Nicole Bryant Principal, Grant Thornton LLP (Bellevue) Attn: Daniel A. Powers

Nicole Bryant

Nicole has over 18 years of experience as a state and local tax professional advising companies with the challenges they face in their respective industries. Nicole focuses on multistate indirect tax issues, including the Washington state and city B&O tax, multistate sales and use tax, gross receipts taxes, property tax, and real estate excise tax. Nicole has assisted clients in identifying risks and opportunities associated with various multi-state issues including nexus, intercompany transactions, complex taxability analyses, supply chain feasibility, ASC 450, M&A due diligence, exemption documentation, apportionment, and recovery of unclaimed incentives, credits, and tax overpayments. Nicole regularly defends clients in audits and appeals with state and city taxing authorities. She has worked with clients across the country in a wide range of industries including manufacturing, technology, financial services, biotechnology, entertainment, telecommunications, e-commerce, construction, and retail. She enjoys working with emerging technologies and assisting clients navigate the application of existing and proposed sales tax laws to new and innovative products and services with diverse customer interactions.

Nicole serves as a SALT Subject Matter Expert leader for the software, technology, marketplace facilitators, and retail industries.

Prior to joining Grant Thornton in 2019, Nicole worked for PwC as a tax consultant and the City of Seattle as a Senior Field Auditor. Nicole holds a B.A. in Business Administration and Accounting from the University of Washington and achieved the professional designation of CMI for sales and use tax from the Institute for Professionals in Taxation (IPT).

Mark Waterson

Jackie Mitchell

General Session

11:50am - 12:30pm PDT Lunch Break

General Session

12:30pm - 1:20pm PDT Multi State Income Tax & Digital Advertising

Kimberly Lohr

Kimberly Lohr

Kimberly Lohr has more than 24 years of experience, with most of those years focused entirely on State and Local Taxes (SALT). She has worked for several multi-national companies including several Fortune 500 companies, a mid-size public accounting firm and for a state tax authority. Kim works primarily on multi-state income tax matters including nexus, allocation and apportionment, business/non-business income, audit defense and voluntary disclosures in a wide variety of industries. She is focused on identifying opportunities and providing practical solutions to complex state issues. Kim enjoys working in SALT due to the complexity of the field and its ever-changing nature. Most recently, she has been focusing on the new federal tax law and closely monitoring how the changes will affect each state. When she’s not working with state taxes, Kim enjoys spending time with her husband and son. She enjoys taking family trips to destinations including Europe, Mexico and the Caribbean, but her absolute favorite place in the world to visit is Disney World.

Mark Hawkins Senior Manager, Moss Adams (Consulting Group)

Mark Hawkins

Mark Hawkins is a senior manager in Moss Adams State and Local Tax Practice. He has consulted in state and local tax matters since 2001. Mark provides tax advisory services to clients in a wide array of industries including retailing, manufacturing, automotive, transportation, and financial services. Mark assists clients in analyzing the state tax implications of business reorganizations and other transactions. Mark also assists clients in their state and local tax compliance functions as well as during audits and examinations and represents them in administrative proceedings with state departments of revenue and taxation. Mark holds a BA from the University of Washington and a JD from Ohio State University.

General Session

1:20pm - 1:25pm PDT Break

General Session

1:25pm - 2:15pm PDT Oregon CAT

Nikki Dobay

Nikki Dobay

Nikki E. Dobay is Senior Tax Counsel of the Council On State Taxation (COST). COST, with a membership of nearly 600 multistate corporations, is dedicated to preserving and promoting equitable and nondiscriminatory state taxation of multi-jurisdictional entities. Prior to joining COST, Nikki was Manager at PwC, where she focused on state and local tax matters. Nikki consults on sophisticated Oregon state and local income matters, multistate tax issues, consequences and planning opportunities related to corporate M&A transactions, and has experience consulting and advising on multistate income, excise and property tax incentives related to renewable energy projects. Nikki assists with Oregon tax controversy matters, including audits and proceedings in the Oregon Tax Court. In addition, she represented taxpayers in negotiations with the Oregon Department of Revenue and City Revenue Bureau, which administers the Multnomah County and Portland City Business Taxes. As a member of the Oregon State Bar Laws Committee, Nikki monitors and provides comments on Oregon state tax legislation and regulations. Prior to working at PwC, Nikki was an associate at Stoel Rives where she focused on international, federal and state and local tax matters. Specifically, Nikki consulted and advised on a variety of federal income and excise tax matters relating to corporate M&A transactions, partnership formation, renewable and other energy related transactions and assisted with tax controversy work.

General Session

2:15pm - 2:30pm PDT Break

General Session

2:30pm - 3:30pm PDT Navigating the Department of Revenue’s Administrative Review and Hearings Division

Aaron Johnson

Dan Jensen

Kimberly Anderson

This session will dive into the ins and outs of the Washington State Department of Revenue’s Administrative Review and Hearing Division’s procedure. In particular, the panel will discuss what Department actions can lead to a review under WAC 458-20-100 (“Rule 100”). The panel will also discuss what steps to take if your client disagrees with a tax assessment or refund denial, including how to conduct petition intake, how to successfully submit the petition, and what happens between the submission of the petition and the hearing. Additionally, the panel will address what a determination is, how long it usually takes for the Department to deliver its determination, and what to do if your client disagrees with ARHD’s determination.

General Session

3:30pm - 3:35pm PDT Break

General Session

3:35pm - 4:25pm PDT Washington Capital Gains Tax Panel

Michael Nelson Manager of Government Relations, Washington Society of CPAs

Michael Nelson

Mike Nelson is the Manager of Government Relations for the Washington Society of Certified Public Accountants (WSCPA). At the WSCPA Mike oversees the societies legislative initiatives and political directions through the CPAPAC. He works with WSCPA members to advocate in various ways on regulatory issues facing the profession both within the state of Washington and on a national level.

Before joining the WSCPA Mike spent nearly a decade at the Washington State Senate. During this time, he worked for various leadership offices including the budget chair, floor leader, and caucus whip. Mike graduated from Western Washington University with a major in Economics, Political Science, and Philosophy.

Bea Nahon Principal, Sweeney Conrad PS

Bea Nahon

Bea Nahon, CPA, CGMA, is a Principal at Sweeney Conrad PS in Bellevue, focused on commercial real estate, auto dealers, professional services and high net worth. She is past Chair of the WSCPA and past member of the AICPA Board of Directors and its governing Council. Currently vice-chair of the WSCPA PAC, she has served on and chaired multiple committees and task forces for the WSCPA, AICPA and State Board of Accountancy. Bea’s extensive community board and committee history includes Hillel at UW, Hopelink and the City of Kirkland, currently serving on its Small Business Relief committee and chairing its “Outside of the Walls” task force for small business resilience.

Scott Edwards Shareholder, Lane Powell PC

Scott Edwards

Representing taxpayers for over 25 years, Scott chairs Lane Powell’s state and local tax practice. Scott helps clients minimize the tax costs of doing business. While focusing on gross receipts taxes — particularly Washington’s B&O tax, and sales and use taxes — his practice covers the full range of state and local taxes. Scott represents clients in the course of tax controversies including audits, administrative appeals, tax refund claims, and litigation. He has handled hundreds of tax cases before the Washington State Department of Revenue, the Board of Tax Appeals, and in court, including numerous cases before the Washington Supreme Court. He is an adjunct professor at the University of Washington School of Law, teaching state and local tax.

Join SALT experts for a discussion of the existing capital gains tax that recently went into effect in Washington. Explore what CPAs, their clients, and taxpayers can expect as well as the uncertainty given current legal challenges and ambiguities in the law as written.

General Session

4:25pm - 4:30pm PDT Adjourn

General Session

4:30pm - 6:00pm PDT Networking - SALT on the Rim

Leader(s):

Leader Bios

Bea Nahon

Bea Nahon, CPA, CGMA, is a Principal at Sweeney Conrad PS in Bellevue, focused on commercial real estate, auto dealers, professional services and high net worth. She is past Chair of the WSCPA and past member of the AICPA Board of Directors and its governing Council. Currently vice-chair of the WSCPA PAC, she has served on and chaired multiple committees and task forces for the WSCPA, AICPA and State Board of Accountancy. Bea’s extensive community board and committee history includes Hillel at UW, Hopelink and the City of Kirkland, currently serving on its Small Business Relief committee and chairing its “Outside of the Walls” task force for small business resilience.

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Kimberly Lohr

Kimberly Lohr has more than 24 years of experience, with most of those years focused entirely on State and Local Taxes (SALT). She has worked for several multi-national companies including several Fortune 500 companies, a mid-size public accounting firm and for a state tax authority. Kim works primarily on multi-state income tax matters including nexus, allocation and apportionment, business/non-business income, audit defense and voluntary disclosures in a wide variety of industries. She is focused on identifying opportunities and providing practical solutions to complex state issues. Kim enjoys working in SALT due to the complexity of the field and its ever-changing nature. Most recently, she has been focusing on the new federal tax law and closely monitoring how the changes will affect each state. When she’s not working with state taxes, Kim enjoys spending time with her husband and son. She enjoys taking family trips to destinations including Europe, Mexico and the Caribbean, but her absolute favorite place in the world to visit is Disney World.

Return to Top

Mark Hawkins

Mark Hawkins is a senior manager in Moss Adams State and Local Tax Practice. He has consulted in state and local tax matters since 2001. Mark provides tax advisory services to clients in a wide array of industries including retailing, manufacturing, automotive, transportation, and financial services. Mark assists clients in analyzing the state tax implications of business reorganizations and other transactions. Mark also assists clients in their state and local tax compliance functions as well as during audits and examinations and represents them in administrative proceedings with state departments of revenue and taxation. Mark holds a BA from the University of Washington and a JD from Ohio State University.

Return to Top

Mark Hugh

4.86 stars out of 5

“Mark Hugh is top notch. I love his presentations.”
“I love Mark’s ethics class. I have been attending for years!”
“Excellent speaker.” - past attendees

Mark Hugh, CPA, is the principal of Mark Hugh PLLC. He is a frequent trainer and speaker regarding state and local tax issues. His work includes planning and tax reporting reviews for a variety of organizations. He has represented hundreds of taxpayers before state and local agencies. He was the 2011-2012 board chair of the WSCPA. He was also a member of the AICPA Council, the governing body of the American Institute of Certified Public Accountants.

Mark teaches many CPE courses for the WSCPA on Washington State ethics and Washington taxation. He is also available to teach in-house Washington State ethics presentations for company CPE needs.

Return to Top

Michael Nelson

Mike Nelson is the Manager of Government Relations for the Washington Society of Certified Public Accountants (WSCPA). At the WSCPA Mike oversees the societies legislative initiatives and political directions through the CPAPAC. He works with WSCPA members to advocate in various ways on regulatory issues facing the profession both within the state of Washington and on a national level.

Before joining the WSCPA Mike spent nearly a decade at the Washington State Senate. During this time, he worked for various leadership offices including the budget chair, floor leader, and caucus whip. Mike graduated from Western Washington University with a major in Economics, Political Science, and Philosophy.

Return to Top

Nicole Bryant

Nicole has over 18 years of experience as a state and local tax professional advising companies with the challenges they face in their respective industries. Nicole focuses on multistate indirect tax issues, including the Washington state and city B&O tax, multistate sales and use tax, gross receipts taxes, property tax, and real estate excise tax. Nicole has assisted clients in identifying risks and opportunities associated with various multi-state issues including nexus, intercompany transactions, complex taxability analyses, supply chain feasibility, ASC 450, M&A due diligence, exemption documentation, apportionment, and recovery of unclaimed incentives, credits, and tax overpayments. Nicole regularly defends clients in audits and appeals with state and city taxing authorities. She has worked with clients across the country in a wide range of industries including manufacturing, technology, financial services, biotechnology, entertainment, telecommunications, e-commerce, construction, and retail. She enjoys working with emerging technologies and assisting clients navigate the application of existing and proposed sales tax laws to new and innovative products and services with diverse customer interactions.

Nicole serves as a SALT Subject Matter Expert leader for the software, technology, marketplace facilitators, and retail industries.

Prior to joining Grant Thornton in 2019, Nicole worked for PwC as a tax consultant and the City of Seattle as a Senior Field Auditor. Nicole holds a B.A. in Business Administration and Accounting from the University of Washington and achieved the professional designation of CMI for sales and use tax from the Institute for Professionals in Taxation (IPT).

Return to Top

Nikki Dobay

Nikki E. Dobay is Senior Tax Counsel of the Council On State Taxation (COST). COST, with a membership of nearly 600 multistate corporations, is dedicated to preserving and promoting equitable and nondiscriminatory state taxation of multi-jurisdictional entities. Prior to joining COST, Nikki was Manager at PwC, where she focused on state and local tax matters. Nikki consults on sophisticated Oregon state and local income matters, multistate tax issues, consequences and planning opportunities related to corporate M&A transactions, and has experience consulting and advising on multistate income, excise and property tax incentives related to renewable energy projects. Nikki assists with Oregon tax controversy matters, including audits and proceedings in the Oregon Tax Court. In addition, she represented taxpayers in negotiations with the Oregon Department of Revenue and City Revenue Bureau, which administers the Multnomah County and Portland City Business Taxes. As a member of the Oregon State Bar Laws Committee, Nikki monitors and provides comments on Oregon state tax legislation and regulations. Prior to working at PwC, Nikki was an associate at Stoel Rives where she focused on international, federal and state and local tax matters. Specifically, Nikki consulted and advised on a variety of federal income and excise tax matters relating to corporate M&A transactions, partnership formation, renewable and other energy related transactions and assisted with tax controversy work.

Return to Top

Rachel Roberson

Rachel Roberson, CPA, is a Senior Manager and Leader of the State and Local Tax Services Department at Sweeney Conrad. Her exceptional expertise in state taxation serves business clients in a broad range of industries. Rachel consults with clients on Washington state and local excise tax and on issues involving multi-state income, franchise and sales and use taxes.

Return to Top

Scott Edwards

Representing taxpayers for over 25 years, Scott chairs Lane Powell’s state and local tax practice. Scott helps clients minimize the tax costs of doing business. While focusing on gross receipts taxes — particularly Washington’s B&O tax, and sales and use taxes — his practice covers the full range of state and local taxes. Scott represents clients in the course of tax controversies including audits, administrative appeals, tax refund claims, and litigation. He has handled hundreds of tax cases before the Washington State Department of Revenue, the Board of Tax Appeals, and in court, including numerous cases before the Washington Supreme Court. He is an adjunct professor at the University of Washington School of Law, teaching state and local tax.

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Non-Member Price $459.00

Member Price $359.00