Washington State Tax Conference 2024 WEBCAST
Overview
Experience the prestige and excellence of the premier tax event of the year where tax professionals from across the state gather to share their expertise, insights, and experiences. Learn from the industry’s top thought leaders and gain a competitive edge in the ever-evolving tax landscape. Enjoy a reflective atmosphere that fosters learning and growth. Enhance your tax knowledge and advance your career with valuable and relevant sessions. Don’t miss this opportunity to network with peers and industry experts. Earn accredited and recognized continuing education credits. Register today for the Washington State Tax Conference 2024 and secure your spot in this exclusive and high-quality event 
Highlights
- Get up to speed on the latest legislative changes affecting tax law and rules in Washington and beyond. Learn how to comply with the new requirements and adapt to the changing environment.
- Hear from experienced tax attorney who will discuss the most important and relevant tax cases of the year, including Landis v. Department of Revenue and Antio v. Department of Revenue. Learn how these cases impact your tax practice and apply the lessons learned to your own situations.
- Explore the complexities and controversies surrounding the new capital gains tax in Washington. Learn how to calculate and report your capital gains, as well as how to avoid or reduce your tax liability. Find out what fixes and clarifications are being proposed or implemented by the legislature and the Department of Revenue.
- Understand the principles and methods of service apportionment in Washington and other states. Learn how to determine the source of your service income and allocate it to the appropriate jurisdictions. Discover the best practices and common pitfalls of service apportionment and how to resolve any issues or disputes.
- Stay on top of the latest developments and trends in multistate income taxation. Learn how to navigate the different rules and regulations of various states and how to manage your multistate tax obligations. Gain insights and tips from multistate tax experts and practitioners.
- Get a comprehensive overview of the current state of Oregon tax law and policy. Learn about the major changes and updates that have occurred or are expected to occur in the near future. Find out how these changes affect your Oregon tax filings and plan accordingly.
- Review the key aspects and requirements of Washington payroll related taxes, such as Labor and Industries (L&I), Employment Security Department (ESD), and Paid Family and Medical Leave (PFML). Learn how avoid penalties and interest by following the best practices and guidelines of payroll tax compliance.
- Learn about the scope and application of Washington sales and use tax on digital goods, digital automated services, and advertising. Find out how to classify and tax these transactions and how to deal with any nexus or sourcing issues. Understand the implications and challenges of the digital economy and how to stay ahead of the curve.
Prerequisites
None.
Designed For
CPAs and tax practitioners practicing in Washington State.
Objectives
Learn from the industry’s top thought leaders and gain a competitive edge in the ever-evolving tax landscape. Enhance your tax knowledge and advance your career with valuable and relevant sessions.
Preparation
None.
Thursday, June 6
General Session
7:15am - 7:50am PDT Login and Welcome Screen
General Session
7:50am - 8:00am PDT Welcome and Announcements
General Session
8:00am - 9:00am PDT Washington State Legislative Update
Megan Chyan, Senior ConsultantMegan Chyan
Megan started her career in the government sector as an internal auditor for Pierce County Budget and Finance and also worked for the City of Tacoma Finance Department. In 2017, she became a Revenue Auditor for the State of Washington’s Department of Revenue and has specialized in Washington state and local taxes ever since. During her time with the Department, Megan contributed to the development of audit practices in emerging industries and helped establish tax registration procedures with Washington’s tax statutes through the State’s Voluntary Disclosure program. Megan is now a senior consultant at Ernst & Young in Seattle, helping clients with state tax compliance problems such as determining if nexus applies, tax registration and reporting, audit management and administrative appeal petitions. Her focus is in helping businesses understand how Washington’s Business and Occupation tax system and the complex state and local sales/use taxes apply to their operating activities.
Darcy Kooiker
Darcy is a CPA licensed in Washington state and has focused in the area of state and local taxation since 1991. She started her career in the government sector working for the City of Bellevue’s tax department as an intern then became a Revenue Auditor for the State of Washington Department of Revenue. Darcy has since been a tax consultant working at several accounting/consulting firms in the Seattle area. In this capacity Darcy helps clients with nexus issues, tax minimization reporting and restructuring opportunities, transaction planning, audit management and administrative appeal representation. Darcy’s specialty is Washington tax and she enjoys helping businesses understand how the complex state and local sales/use taxes and Business and Occupation tax complex apply to their activities. Business organizations seek her technical expertise for speaking engagements and articles including Bloomberg, Institute for Professionals in Taxation, Journal of State Taxation, the Washington and Oregon Society of CPAs, and many others. She has served as an advisor to the Washington Department of Revenue and the Association of General Contractors of Washington. Darcy is an active member of the Association of Washington Business and Washington Society of CPAs. She has testified before the Washington State legislature on tax matters and has influenced tax legislation. She received her accounting degree from the University of Washington’s Seattle campus, and a Masters Certificate in State and Local Taxation from the University of Wisconsin. She has also been an adjunct professor at Gonzaga University teaching a State Tax Concepts class in the Masters Accounting program. She is the co-chair of the Institute for Professionals Seattle Luncheon Group and is also an Avalara Certified Implementation Partner.
General Session
9:00am - 9:10am PDT Break
General Session
9:10am - 10:00am PDT Washington Case Law Update
Brett Durbin, Lane Powell PCBrett Durbin
Brett S. Durbin is a Shareholder at Lane Powell in the Seattle office. He counsels clients on SALT issues spanning both transactional and litigation matters, including general business planning and representing clients before state tax agencies, the Washington State Board of Tax Appeals, and all levels of courts across the state. Brett’s experience includes serving as the Assistant Attorney General for the Washington State Attorney General’s Office, where he represented the Washington State DOR. He is the Washington State Bar Association (WSBA) Tax Section’s Legislative Chair and past Section Chair, and he is on the ABA Tax Section SALT Executive Committee, where he is the Co-Chair of both the Model Tax Tribunal Taskforce and the Website Committee. For tax litigation and controversy, he was voted as the 2023 “Seattle Lawyer of the Year,” is listed as one of The Best Lawyers in America®, and has been awarded the Excellence Award from the Institute for Professionals in Taxation. He received his B.A. from Western Washington University and his J.D. from the University of Washington.
Aaron Johnson
Aaron Johnson is a Shareholder at Lane Powell in the Seattle office. He represents multinational, U.S., and regional businesses in SALT matters including tax litigation, audit defense, appeals, planning and structuring tax efficient transactions. When he is not serving taxpayers, he is serving his community. He is the Washington State Bar Association (WSBA) Tax Section’s SALT Committee Chair, on the Tax Section’s Legislative and DEI committees, on the ABA Tax Section SALT Executive Committee. Additionally, he teaches federal tax and tax research and writing at the UW School of Law, having previously taught corporate tax at UW Foster School of Business and federal tax at Seattle Pacific University (awarded professor of the year). He is also an appointed member of the Washington Department of Revenue’s Business Advisory Council and an advisory member to the Association of Washington Businesses (AWB). Before joining Lane Powell, Aaron managed PwC’s Pacific Northwest tax practice. Earlier in his career he was a Judicial Law Clerk, Stockbroker and Financial Advisor, and enlisted U.S. Army Soldier. He received his LL.M. and B.A. from the University of Washington, and his J.D. from the Northwestern School of Law at Lewis & Clark College.
General Session
10:00am - 10:15am PDT Break
General Session
10:15am - 11:15am PDT Multi State Income Tax Update
Mark Hawkins, Senior Manager, Moss Adams LLP (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
11:15am - 11:20am PDT Break
General Session
11:20am - 12:20pm PDT Employment Tax Update
General Session
12:20pm - 1:15pm PDT Lunch Break
General Session
1:15pm - 2:15pm PDT Oregon State Tax Update
Kimberly Lohr, Principal, Delap LLPKimberly Lohr
Kim specializes in providing state and local taxation advisory and compliance services to her clients. With more than 26 years of experience in state and local tax, she serves a diverse client base in a variety of industries, including manufacturing, financial institutions, transportation, and services to name a few. Kim focuses on multi-state income and franchise tax matters such as nexus, state tax base modifications, apportionment of income, business/non-business income, unitary taxation, gross receipt taxes, allocation of partnership items, state filing options, audit defense and voluntary disclosures. In addition to recommending strategies to minimize clients’ state and local tax liabilities, Kim consults on all aspects of state income tax, including participating in mergers and acquisition transactions, due diligence reviews, representation on state tax controversy matters, and assisting companies with state tax compliance and state tax accrual reviews. Prior to joining Delap, Kim was a managing director at BDO USA LLP’s state and local tax practice in Seattle. She has also worked for several multi-national companies, including several Fortune 500 companies, a small and mid-sized accounting firm, and a state tax authority. Outside the office, Kim enjoys spending time with her family and traveling, especially to the Disney parks.
General Session
2:15pm - 2:25pm PDT Break
General Session
2:25pm - 3:15pm PDT Capital Gains Tax Panel
Michael Nelson, Manager of Government Relations, Washington Society of CPAsMichael 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.
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.
General Session
3:15pm - 3:25pm PDT Break
General Session
3:25pm - 4:25pm PDT Sales and Use Tax in Digital Goods and Automated Services
Nicole Bryant, Principal, Grant Thornton LLP (Bellevue)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).
Sarah Nicol
Sarah Nicol’s prior professional experience enables her to understand the full range of tax issues most businesses face. She enjoys bringing practical, real-world solutions to complex business environments to help maximize returns and improve overall reporting practices ;At PwC, she helps businesses reduce their state tax risk, obtain state credits and incentives, implement tax minimization strategies, utilize technology in their compliance process and resolve state and local tax controversies in a favorable manner, and provides practical, customized state and local tax (“SALT”) solutions in the area of state credits and incentives, excise taxes, sales / use tax, and unclaimed property services to clients worldwide.
General Session
4:25pm - 4:30pm PDT Adjourn
Leader(s):
- Aaron Johnson, Lane Powell PC
- Brett Durbin, Lane Powell PC
- Darcy Kooiker, Managing Director, EY (Seattle)
- Kimberly Lohr, Principal, Delap LLP
- Mark Hawkins, Senior Manager, Moss Adams LLP (Consulting Group)
- Megan Chyan, Senior Consultant
- Michael Nelson, Manager of Government Relations, Washington Society of CPAs
- Nicole Bryant, Principal, Grant Thornton LLP (Bellevue)
- Rachel Roberson, Senior Manager, Sweeney Conrad PS
- Sarah Nicol, Director, SALT, PwC LLP (Seattle)
Leader Bios
Aaron Johnson, Lane Powell PC
Aaron Johnson is a Shareholder at Lane Powell in the Seattle office. He represents multinational, U.S., and regional businesses in SALT matters including tax litigation, audit defense, appeals, planning and structuring tax efficient transactions. When he is not serving taxpayers, he is serving his community. He is the Washington State Bar Association (WSBA) Tax Section’s SALT Committee Chair, on the Tax Section’s Legislative and DEI committees, on the ABA Tax Section SALT Executive Committee. Additionally, he teaches federal tax and tax research and writing at the UW School of Law, having previously taught corporate tax at UW Foster School of Business and federal tax at Seattle Pacific University (awarded professor of the year). He is also an appointed member of the Washington Department of Revenue’s Business Advisory Council and an advisory member to the Association of Washington Businesses (AWB). Before joining Lane Powell, Aaron managed PwC’s Pacific Northwest tax practice. Earlier in his career he was a Judicial Law Clerk, Stockbroker and Financial Advisor, and enlisted U.S. Army Soldier. He received his LL.M. and B.A. from the University of Washington, and his J.D. from the Northwestern School of Law at Lewis & Clark College.
Brett Durbin, Lane Powell PC
Brett S. Durbin is a Shareholder at Lane Powell in the Seattle office. He counsels clients on SALT issues spanning both transactional and litigation matters, including general business planning and representing clients before state tax agencies, the Washington State Board of Tax Appeals, and all levels of courts across the state. Brett’s experience includes serving as the Assistant Attorney General for the Washington State Attorney General’s Office, where he represented the Washington State DOR. He is the Washington State Bar Association (WSBA) Tax Section’s Legislative Chair and past Section Chair, and he is on the ABA Tax Section SALT Executive Committee, where he is the Co-Chair of both the Model Tax Tribunal Taskforce and the Website Committee. For tax litigation and controversy, he was voted as the 2023 “Seattle Lawyer of the Year,” is listed as one of The Best Lawyers in America®, and has been awarded the Excellence Award from the Institute for Professionals in Taxation. He received his B.A. from Western Washington University and his J.D. from the University of Washington.
Darcy Kooiker, Managing Director, EY (Seattle)
Darcy is a CPA licensed in Washington state and has focused in the area of state and local taxation since 1991. She started her career in the government sector working for the City of Bellevue’s tax department as an intern then became a Revenue Auditor for the State of Washington Department of Revenue. Darcy has since been a tax consultant working at several accounting/consulting firms in the Seattle area. In this capacity Darcy helps clients with nexus issues, tax minimization reporting and restructuring opportunities, transaction planning, audit management and administrative appeal representation. Darcy’s specialty is Washington tax and she enjoys helping businesses understand how the complex state and local sales/use taxes and Business and Occupation tax complex apply to their activities. Business organizations seek her technical expertise for speaking engagements and articles including Bloomberg, Institute for Professionals in Taxation, Journal of State Taxation, the Washington and Oregon Society of CPAs, and many others. She has served as an advisor to the Washington Department of Revenue and the Association of General Contractors of Washington. Darcy is an active member of the Association of Washington Business and Washington Society of CPAs. She has testified before the Washington State legislature on tax matters and has influenced tax legislation. She received her accounting degree from the University of Washington’s Seattle campus, and a Masters Certificate in State and Local Taxation from the University of Wisconsin. She has also been an adjunct professor at Gonzaga University teaching a State Tax Concepts class in the Masters Accounting program. She is the co-chair of the Institute for Professionals Seattle Luncheon Group and is also an Avalara Certified Implementation Partner.
Kimberly Lohr, Principal, Delap LLP
Kim specializes in providing state and local taxation advisory and compliance services to her clients. With more than 26 years of experience in state and local tax, she serves a diverse client base in a variety of industries, including manufacturing, financial institutions, transportation, and services to name a few. Kim focuses on multi-state income and franchise tax matters such as nexus, state tax base modifications, apportionment of income, business/non-business income, unitary taxation, gross receipt taxes, allocation of partnership items, state filing options, audit defense and voluntary disclosures. In addition to recommending strategies to minimize clients’ state and local tax liabilities, Kim consults on all aspects of state income tax, including participating in mergers and acquisition transactions, due diligence reviews, representation on state tax controversy matters, and assisting companies with state tax compliance and state tax accrual reviews. Prior to joining Delap, Kim was a managing director at BDO USA LLP’s state and local tax practice in Seattle. She has also worked for several multi-national companies, including several Fortune 500 companies, a small and mid-sized accounting firm, and a state tax authority. Outside the office, Kim enjoys spending time with her family and traveling, especially to the Disney parks.
Mark Hawkins, Senior Manager, Moss Adams LLP (Consulting Group)
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.
Megan Chyan, Senior Consultant
Megan started her career in the government sector as an internal auditor for Pierce County Budget and Finance and also worked for the City of Tacoma Finance Department. In 2017, she became a Revenue Auditor for the State of Washington’s Department of Revenue and has specialized in Washington state and local taxes ever since. During her time with the Department, Megan contributed to the development of audit practices in emerging industries and helped establish tax registration procedures with Washington’s tax statutes through the State’s Voluntary Disclosure program. Megan is now a senior consultant at Ernst & Young in Seattle, helping clients with state tax compliance problems such as determining if nexus applies, tax registration and reporting, audit management and administrative appeal petitions. Her focus is in helping businesses understand how Washington’s Business and Occupation tax system and the complex state and local sales/use taxes apply to their operating activities.
Michael Nelson, Manager of Government Relations, Washington Society of CPAs
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.
Nicole Bryant, Principal, Grant Thornton LLP (Bellevue)
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).
Rachel Roberson, Senior Manager, Sweeney Conrad PS
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.
Sarah Nicol, Director, SALT, PwC LLP (Seattle)
Sarah Nicol’s prior professional experience enables her to understand the full range of tax issues most businesses face. She enjoys bringing practical, real-world solutions to complex business environments to help maximize returns and improve overall reporting practices ;At PwC, she helps businesses reduce their state tax risk, obtain state credits and incentives, implement tax minimization strategies, utilize technology in their compliance process and resolve state and local tax controversies in a favorable manner, and provides practical, customized state and local tax (“SALT”) solutions in the area of state credits and incentives, excise taxes, sales / use tax, and unclaimed property services to clients worldwide.
Non-Member Price $499.00
Member Price $399.00