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WFOA/AWC Destination-based Sales Tax -- Mitigation for Local Governments
Training for cities and counties

On July 1, 2008, the State of Washington will take the final step in conforming with the national Streamlined Sales and Use Tax Agreement (SSUTA) by basing the local retail sales tax on shipped or delivered goods on the destination of the goods instead of their origin.

This change, which is the result of SSB 5089 approved in the 2007 session, will shift local sales tax revenues among jurisdictions; some jurisdictions will gain revenues while others will see a loss. To ease the hardship on negatively impacted jurisdictions, a provision was included in the streamlined sales tax statute to mitigate losses in revenue. A mitigation advisory group has been meeting since August 2007 to advise the Department of Revenue (DOR) on how mitigation will be administered.

To assist local governments in planning for this change and understanding its revenue implications, DOR has planned a series of workshops and presentations around the state where cities and counties can learn about the changes, understand how mitigation will be administered, and ask questions about how new tools and resources that will be available to help businesses will help ensure on-time and more accurate compliance with the changes.

Thursday, June 19, 2008
11 am – 12:30 pm

Cost: Free
Howard Johnson Plaza, 9 N 9th St, Yakima

For more information, contact: Sheila Gall, AWC, sheilag@awcnet.org or (360) 753-4137

To register, please fill-in the form:
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Presenters

  • Miki Gearhart, Legislation and Policy Division, DOR
  • Kim Davis, Research Division, DOR
  • Tim Jennrich, Interpretations and Technical Advice Division, DOR
Miki Gearhart has worked for the Washington State Department of Revenue since 1993. She is currently a Tax Policy Specialist in the Department’s Legislation and Policy (L&P) Division. Miki’s primary areas of responsibility within L&P include streamlined sales tax mitigation for local governments, local economic development programs, lodging taxes, and various other local sales taxes. In this capacity, Miki is involved in drafting and analyzing legislation involving local taxes, implementing the Local Infrastructure Financing Tool (LIFT) Program, and leading the Local Government Partnership meetings for the Department. Miki also co-leads and facilitates the Streamlined Sales Tax Mitigation Advisory Committee. Miki earned a bachelor’s degree in political science from Saint Martin’s College.

Kim Davis has been with the Washington State Department of Revenue for 25 years, and has administered a variety of tax programs including Estate Tax and High-Tech Deferrals. She supervises research analysts in the areas of Property Tax and Local Sales and Use Tax. Kim represents the Department on the Streamlined Sales Tax Mitigation Advisory Committee, and is part of the team that will be calculating the local tax mitigation. Kim has a bachelor's degree in accounting and business management from Saint Martin's College.

Tim Jennrich works as a Tax Policy Specialist for the Department of Revenue in its Technical Advice and Interpretations (ITA) Division. Tim’s primary areas of responsibility within ITA include Streamlined Sales and Use Tax implementation, economic development tax incentive programs, and telecommunications. In this capacity, Tim is involved in drafting many of the Department’s current rules and interpretive statements as well as in providing technical advice on a variety of issues. Tim represents the Department on the Streamlined Sales Tax Mitigation Advisory Committee. Tim earned a bachelor’s degree from St. John’s University in 1995, a law degree from Seattle University in 1998, and a master’s degree in taxation from the University of Washington in 2005.




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