Sales and Use Tax in Washington

No matter the size, every business needs to comply with sales tax regulations – find out how.

Faculty

Seattle, WA • November 9, 2010 • ID# 386670

Continuing Education Credit• WA CLE 6.75 • Enrolled Agents 8.0 • CPE 8.0For more detailed CE credit information, visit us at www.lorman.com/ID386670 or contact us at 866-352-9540.

Keeping You Current.Helping You Succeed.®

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A DIVISION OF LORMAN BUSINESS CENTER, INC.

Moderator:Robert W. Heller, Clark Nuber, P.S.

Jerry H. Hammond, McGladrey Inc.Rick J. Hawthorne, Washington State Department of RevenueRichard L. Johnson, LeSourd & Patten, P.S.Jennifer Love, Washington State Department of RevenueG. Kim Risenmay, Stoel Rives LLPNicole Wilson, McGladrey Inc.

BRING A

COLL E AGUE

Bring a Colleague – Save $50 –(Includes Free Manual)

Your Course AgendA

Jerry H. Hammond

Director of state and local tax for the Seattle economic unit with McGladrey Inc.Advises clients on their Washington state excise tax reporting, and represents clients and their businesses before the Washington State Department of RevenueDeveloped and presented a Washington state excise tax reporting class specifically for banksB.A. degree, Central Washington University

Rick J. Hawthorne

Revenue auditor for the Washington State Department of Revenue since 2000Audits various businesses in the Seattle areaSpeaker at New Business Outreach seminars and presenter at construction workshops in respect to reporting responsibilities for new contractorsB.S. degree in accounting, Central Washington University

Robert W. Heller

Principal at Clark Nuber, P.S., and State and Local Tax Practice leaderFaculty, Summer Tax Institute, University of California Davis Center for State and Local TaxationFormer senior assistant director for tax policy, Washington State Department of RevenueFormer Washington State delegate to national Streamlined Sales Tax Project26 years of experience as a tax professional, including more than 20 years emphasizing state and local taxesLL.M. degree in taxation, New York University School of Law; J.D. degree, cum laude, University of Idaho College of Law; B.B.A. degree in economics, Boise State University

Richard L. Johnson

Attorney with LeSourd & Patten, P.S.Practice consists of tax controversy matters before the Internal Revenue Service and the Washington State Department of Revenue

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Represents clients before the Department of Revenue and the IRS in audit, collection and voluntary disclosure casesJ.D. degree, cum laude, Seattle University School of Law; LL.M. degree in taxation, University of Washington School of Law; B.A. degree in economics and chemistry-biology, Whitman CollegeCan be contacted at 206-624-1040 or at www.lesourd.com

Jennifer Love

Revenue auditor for the Washington State Department of Revenue since 2005 auditing small to very large businesses in the Seattle areaSpeaker at New Business Outreach seminars put on by the DepartmentConducted seminars for new business owners at nonprofit organizationsB.S. degree in accounting, Central Washington University

G. Kim Risenmay

Of counsel at Stoel Rives LLP focusing on state and local tax mattersCertified public accountant in Washington and UtahServed as an adjunct professor of law, teaching state and local taxation in the University of Washington School of Law’s Graduate Program in Taxation from 1996 to 1999Licensed as an attorney in the state of WashingtonB.S. and M.S. degrees in accountancy, summa cum laude; J.D. degree, magna cum laude, Brigham Young University; LL.M. degree in taxation, University of Washington

Nicole Wilson

Supervisor of State and Local Tax for the Pacific Northwest practice of McGladrey Inc.Extensive experience in applying the manufacturing machinery and equipment sales tax exemption and deferralsRepresents clients before the Washington State Department of Revenue related to audit controversy, reverse audits and voluntary disclosuresB.S. degree in accounting, Central Washington University

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8:00 am – 8:30 am Registration

8:30 am – 9:30 am RickJ.HawthorneandJenniferLove

Overview of Sales and Use Tax in Washington

9:30 am – 9:40 am Break

9:40 am – 11:00 am JerryH.HammondandNicoleWilson

Sales and Use Tax on Digital Products

11:00 am – 12:15 pm G.KimRisenmayExclusions and Exemptions

Impact of Washington’s New Economic Nexus Rules

12:15 pm – 1:15 pm Lunch (On Your Own)

1:15 pm – 3:00 pm RichardL.JohnsonRegistration and Filing Compliance

The Basics•

AuditsAssessmentAppealsPenaltiesVoluntary Disclosure Program

CollectionMore PenaltiesPayment OptionsConsequences of NonpaymentPersonal Liability

3:00 pm – 3:10 pm Break

3:10 pm – 4:30 pm RobertW.HellerNew Tax Avoidance Legislation

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RegisteR nowwww.lorman.com/ID386670

Your seminAr LeAders

Your Benefits of Attending

GeNerAl INformAtIoN: • This seminar may be recorded by Lorman. • If you need special accommodations, please contact us two weeks in advance of the program. • Lorman Education Services is not approved to offer self-study CPE credit for accountants; therefore, no CPE will be given for this program if ordered as a self-study package.CANCellAtIoNS: Substitute registrants can be named at any time. A full refund, less a $20 service charge, will be given if notification is given six or more business days in advance. Notification of less than six business days will result in a credit that can be applied to any Lorman products or services. If you do not cancel or attend, you are responsible for the entire payment. © 2010 Lorman Education Services. All rights reserved.

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SEMINAr IdLoCATIoN dATE

Where Is It?Washington State Convention Center 800 Convention Place206-694-5000Seattle, WA

No matter the size, every business needs to comply with sales tax regulations – find out how.

You can avoid crippling fines and make tax audits manageable with an updated knowledge of [state] sales and use tax rules and regulations. Attend this seminar and we’ll help you identify the countless sales and use tax issues relevant to your company or clients.

Register today and understand the sales and use tax complexities that confound many business owners. You will find out what’s taxable, the best way to handle multistate issues and how to survive sales tax audits. Don’t end up with the penalties and interest that are so dangerous for your budget in this volatile economy – sign up today!

Benefits for YouLearn easy ways for determining what’s taxable and what’s exemptEase the pain of audits using strategies from the expertsTips on tax planning procedures … including navigating the tax on digital productsAvoid penalties – and even criminal liability – for sales tax violations

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Seminar Tuition (includes free manual with attendance)Yes! I would like to attend. ($349 per person) Yes! I would like to bring a colleague. ($299 per each additional registrant) Yes! I would like the Best Value discount. ($438 per package [$349] plus CD recording [$99*] of this seminar)

I am unable to attend but I am interested in: CD/Manual Package* ($369) Manual Only* ($129)

Amount Enclosed$ __________ Tuition Subtotal$ __________ Shipping & handling ($7.95 first item, $1.00 each additional)

$ __________ Sales Tax (If tax-exempt, please include your certificate.)$ __________ ToTAL

*Add $7.95 shipping & handling plus applicable sales tax to product orders. Please allow four to six weeks after the date of the seminar for delivery.

How Do I Register?email: customerservice@lorman.comwebsite: www.lorman.com/Id386670 telephone: 866-352-9539 fax: 715-833-3953mail: Mail this form with payment information to:

Lorman Education Services dept. 5382, P.o. box 2933 Milwaukee, WI 53201-2933

Who Will Be There?This seminar is designed for accountants, controllers, accounts payable professionals, CFos, tax managers and officers, presidents and vice presidents, finance professionals, bookkeepers and attorneys.

Seattle, WA November 9, 2010 386670dISCouNT CodE

FREEManual

with attendance

Take $50OFFwhen you register a second attendee

Keeping You Current. Helping You Succeed.®

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A DIVISION OF LORMAN BUSINESS CENTER, INC.

Presorted Standardu.S. Postage

PAIdLorMAN EduCATIoN

SErVICES

Sales and Use Tax $129 Value!

Continuing Education Credit• WA CLE 6.75 • Enrolled Agents 8.0 • CPE 8.0For more detailed CE credit information, visit us at www.lorman.com/ID386670 or contact us at 866-352-9540.

expRess RegistRation www.lorman.com/ID386670

Sales and Use Tax in Washington

Seattle, WA • November 9, 2010 • ID# 386670

Sales and Use Tax in WashingtonSeattle, WA • November 9, 2010 • ID# 386670

Full-Day Seminar

Keeping You Current. Helping You Succeed.®

EDUCATION SERVICES

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A DIVISION OF LORMAN BUSINESS CENTER, INC.P.o. box 509 • Eau Claire, WI 54703