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Scott

Scott M. Edwards

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For over 25 years, Scott Edwards has been representing clients on state and local tax matters. His experience spans the full business and tax spectrum, ranging from tax planning and transactional matters to tax controversy and litigation.

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.

Scott advises clients in a wide array of industries including financial institutions, manufacturers, retailers, service providers, technology, aircraft owners and operators, and senior living.

Chambers® USA’s Guide to America’s Leading Lawyers for Business has recognized Scott for his work in tax law, stating that he has "cultivated a reputation as one of the top state and local tax lawyers in town."

Experience

Litigation Experience

Quinn v. Washington Department of Revenue
Washington Supreme Court
Represented plaintiffs challenging Washington state’s capital gains tax. The Superior Court held that the tax is an income tax that violates the state Constitution’s Uniformity Clause. The Washington Supreme Court avoided the state constitutional issue by re-characterizing the tax as an excise tax on the transactions that generate capital gain, even though many of the individuals on whom the tax is imposed have no control over where, whether or when such transactions may occur. Although, as an excise tax on transactions, the tax violates the U.S. Constitution by taxing gain received by Washington residents and domiciliaries derived from transactions that occur outside the state’s boundaries, the U.S. Supreme Court declined certiorari.
Kunath v. City of Seattle
10 Wn.App.2d 205 (2019), review denied 195 Wn.2d 1013 (2020)
Represented plaintiffs challenging Seattle’s income tax. The trial court ruled that Seattle does not have statutory authority to impose an income tax without reaching constitutional issues. The Court of Appeals affirmed on alternative grounds holding that the ordinance violated the Washington constitution.
LendingTree, LLC v. Washington Department of Revenue
12 Wn.App.2d 887 (2020)
Represented taxpayer regarding proper apportionment of state B&O tax under single factor apportionment statute. The Court of Appeals ruled in taxpayer’s favor regarding the proper apportionment method.
KMS Financial Services, Inc. v. City of Seattle (“KMS II”)
12 Wn.App.2d 491 (2020)
Represented taxpayer challenging city tax assessment on apportionment grounds. The Court of Appeals held that the assessment was not fairly apportioned.
New Cingular Wireless PCS, LLC v. City of Clyde Hill
374 P.3d 151 (Wash. 2015)
Represented taxpayer in matter addressing the right to challenge a municipal assessment through a declaratory judgment proceeding. The Supreme. The court upheld the taxpayer’s right to bring a declaratory judgment action.
Agrilink Foods, Inc. v. Washington Department of Revenue*
Washington Supreme Court
Represented taxpayer in a matter addressing the B&O tax classification of chilli manufacturing. Favorable Supreme Court ruling reaffirmed principle that ambiguous tax imposition statutes must be construed in favor of taxpayers.
HomeStreet, Inc. v. Washington Department of Revenue
Washington Supreme Court
Represented taxpayer in a matter addressing the deductibility of interest income derived from residential first mortgage loans that were securitized on a servicing retained basis. The Legislature subsequently codified the Supreme Court’s favorable ruling.
Samis Land Co. v. City of Soap Lake*
Washington Supreme Court
Represented landowner challenging local assessment as an unconstitutional property tax. In striking down assessment Supreme Court reaffirmed test for distinguishing taxes subject to constitutional limitations from fees limited only by a municipality’s general police powers.
Gabelein v. Diking District No. 1 of Island County
Washington Court of Appeals
Represented Diking District in challenge to method by which District developed its benefit assessment roll.
InterCambio Express v. Department of Revenue
Thurston County Superior Court
Represented taxpayer in matter addressing how receipts from money transfer services are sourced. Department subsequently adopted trial court's ruling for taxpayer in a published excise tax advisory.
Avanade, Inc. v. City of Seattle
Washington Court of Appeals
Represented taxpayer in challenge to unfairly apportioned city tax.
KMS Financial Servs., Inc. v. City of Seattle (KMS I)*
Washington Court of Appeals
Represented taxpayer in challenge to unfairly apportioned city tax.
Corporate Express Office Products, Inc. v. City of Seattle*
Washington Court of Appeals
Represented taxpayer in city's appeal of an administrative ruling granting taxpayer a refund.
City of Tacoma v. Mary Kay, Inc*
Washington Court of Appeals
Represented taxpayer in City's appeal of an administrative ruling granting taxpayer a refund.
Shell Oil Co. v. Washington Department of Revenue*
Represented Shell Oil Co. in appeal regarding proper valuation of barter transactions.
Estate of Kurt Cobain v. Washington Department of Revenue*
Thurston County Superior Court
Successful refund suit challenging whether estate was engaged in business.

* Denotes experience at a previous firm

Professional Experience

University of Washington School of Law, Seattle, Adjunct Professor of Law (Tax) (2000-Present)

Journal of Multistate Taxation and Incentives, Associate Editor (1998-2015)

Perkins Coie

Chair, State and Local Tax Practice (2009-2010)
Partner (2000-2010)

Bogle & Gates, Senior Attorney (1996-1999)

Community Involvement

American Bar Association, Section of Taxation, State and Local Tax Committee

Co-chair, Miscellaneous Taxes (Including Gross Receipts Taxes) Subcommittee

Association of Washington Business

Legal Affairs Council
Tax and Fiscal Policy Committee

American Red Cross, Western Washington Region

Member, Board of the Directors (2006-2015)
Former Chair, Finance Committee
Former Chair, Treasurer

Washington Research Council, Executive Committee

Chair (2017)
Member (2012-Present)

St. Cecilia Parish Finance Council, Chair

Thought Leadership

November 22, 2024Publication
Seattle's Capital Gains Tax Proposal Not Likely to Survive Judicial Scrutiny if Enacted
Tax Legal Update
November 8, 2024Publication
Voters Retain Washington State’s Capital Gains Tax, But Lower its Effective Rate
Tax Legal Update
October 30, 2024Publication
October 31: More Than Just Halloween — Important Washington Tax Deadline Approaching
Tax Legal Update
October 28, 2024Publication
Antio: Washington Supreme Court Upholds Department of Revenue’s Efforts to Narrow B&O Tax Investment Deduction
Tax Legal Update
July 31, 2024News
Fifty-seven Lane Powell Attorneys Recognized by Super Lawyers in Washington for 2024
Awards & Honors
June 6, 2024News
Lane Powell Ranked Again Among Top Firms in 2024 Chambers® USA
Awards & Honors
May 30, 2024News
Edwards Quoted in Tax Notes Article 'Washington’s Amended Sourcing Rule Could Draw Litigation, Tax Pros Say'
In the News
April 3, 2024Publication
WA DOR Updated Guidance on the Administration of the Tax: In the Shadow of the November Ballot Initiative to Repeal the Entire Tax
Tax Legal Update
January 16, 2024Publication
SCOTUS Declines Further Review of Washington Capital Gains Tax
Tax Legal Update
October 13, 2023Publication
October 31st: More Than Just Halloween — Another Washington Tax Deadline
Tax Legal Update
August 30, 2023Publication
Lane Powell Files Petition for Certiorari to SCOTUS Regarding Washington Capital Gains Tax
Tax Legal Update
July 31, 2023News
Forty-seven Lane Powell Attorneys Recognized by Super Lawyers in Washington for 2023
Awards & Honors
July 13, 2023Event / CLE
Apportionment: When does the Little Apportionment Piggie Go to the Market?
Washington State Tax Conference | Pullman, Washington
June 1, 2023News
Lane Powell Again Ranked Among Top Firms in 2023 Chambers® USA
Awards & Honors
March 24, 2023Publication
Capital Gains Tax Ruled to be an Excise Tax on the Privilege of Selling Assets — But There is a Silver Lining
Tax Legal Update
February 1, 2023Publication
Fuel Card Issuers and Station Operators Beware!
Tax Legal Update
January 9, 2023Publication
Washington Legal Decision Creates an Opportunity to Evaluate Your R&D Expenses
Tax Legal Update
November 30, 2022Publication
Washington Supreme Court Allows the State to Enforce Capital Gains Tax Pending Review on the Merits
Tax Legal Update
October 28, 2022Publication
One More Tax Filing Is Due Before You Go Trick-or-Treating
Tax Legal Update
October 26, 2022Event / CLE
Top 10 Cases - Income Tax
Council On State Taxation | Orlando, Florida
July 14, 2022News
Forty-four Lane Powell Attorneys Recognized by Super Lawyers in Washington for 2022
Awards & Honors
June 1, 2022News
Lane Powell Again Ranked Among Top Firms in 2022 Chambers® USA
Awards & Honors
May 3, 2022Publication
Washington Capital Gains Tax: FAQs in May 2022
Tax Legal Update
April 21, 2022Publication
Seattle Payroll Tax Exceeds Estimates, Raises $231 million in Era of Remote Work
Tax Legal Update
March 1, 2022Publication
Court Finds Washington’s Capital Gains Tax Unconstitutional
Tax Legal Update
October 14, 2021Publication
Washington’s New Capital Gains Tax: When, Where, How, and Why
Tax Legal Update
July 15, 2021News
Forty-Three Lane Powell Attorneys Recognized by Super Lawyers for 2021
Awards & Honors
June 17, 2021Publication
JumpStart Seattle Payroll Tax Upheld
Tax Legal Update
May 20, 2021News
Lane Powell Again Ranked Among Top Firms in 2021 Chambers® USA
Awards & Honors
April 28, 2021News
Lane Powell & Freedom Foundation File Lawsuit Challenging Washington Capital Gains Income Tax
Firm Announcement
December 3, 2020Publication
Jump Into the New Year With Seattle’s ‘JumpStart Seattle’ Jobs Tax
Labor, Employment & Benefits Legal Update
July 22-24, 2020Event / CLE
Indirect State Tax
Council On State Taxation | Webinar
July 16, 2020News
Thirty-Two Lane Powell Attorneys Recognized by Super Lawyers in Washington for 2020
Awards & Honors
July 10, 2020Publication
New Seattle Jobs Tax May Jump Start an Exodus of Jobs Out of the City — But It Also Creates Planning Opportunities
Tax Legal Update
May 14, 2020Publication
Are Coronavirus Relief Payments Subject to Washington State’s B&O Tax? Not So Far, but the Other Shoe Has Not Dropped Yet!
COVID-19 Resource
April 23, 2020 News
Lane Powell Again Ranked Among Top Firms in 2020 Chambers® USA
Awards & Honors
April 3, 2020News
Edwards Quoted in Law360 Article ‘Seattle Officials Call for Moving Up ‘Amazon Tax’ Start Date’
In the News
April 3, 2020News
Washington Supreme Court Denies Review of Seattle Income Tax
Firm Announcement
April 2, 2020Publication
Washington DOR Response to COVID-19: What You Need to Know About Tax Due Dates & Extensions
COVID-19 Resource
March 25, 2020Publication
Anticipated Provisions in the Relief for Workers Affected by Coronavirus Act
COVID-19 Resource
March 18, 2020Publication
Tax Traps and Opportunities From Employers Requiring Employees to Work From Home
COVID-19 Resource
June 10, 2019News
Thirty-one Lane Powell Attorneys Named ‘Washington Super Lawyers’ and Nine Named ‘Washington Rising Stars’
Awards & Honors
June 7, 2019Event / CLE
‘The Art of Making Sausage’: Behind the Scenes of the 2019 Washington Legislative Session
Institute for Professionals in Taxation | Issaquah, Washington
May 21, 2019Event / CLE
Local Government Apportionment: Now and Then
Washington Society of Certified Public Accountants | Burien, Washington
April 29, 2019Publication
Washington State Legislature Passes Massive Tax Increases
Tax Legal Update
June 18, 2018News
Thirty-two Lane Powell Attorneys Named ‘Washington Super Lawyers’ and 14 Named ‘Washington Rising Stars’
Awards & Honors
February 27, 2018Publication
Blue States Try to Rescue SALT Deductions With Charitable Contributions
Tax Reform Update
February 14, 2018Event / CLE
Ambiguities in States Market Sourcing Laws Spur New Rulemaking
American Bar Association | San Diego
November 1, 2017Event / CLE
Pacific Northwest Regional Tax Seminar
Council on State Taxation | Portland, Oregon
August 15, 2017News
Fifty-nine Lane Powell Attorneys Named in The Best Lawyers® in America 2018
Awards & Honors
July 12, 2017Publication
Brace for Lawsuits: Seattle’s Income Tax on High-Earners Will Likely Face Legal Challenges
Puget Sound Business Journal
June 9, 2017News
Thirty-one Lane Powell Attorneys Named ‘Washington Super Lawyers’ and 16 Named ‘Washington Rising Stars’
Awards & Honors
June 2, 2017Publication
Seattle’s Proposed Income Tax Is ‘Deep-Pocket Tax Fishing,’ Faces Legal Challenges
Puget Sound Business Journal
August 17, 2016News
Fifty-one Lane Powell Attorneys Named in The Best Lawyers in America® 2017
Awards & Honors
May 26, 2016Event / CLE
States Are Interested in You: State Expansion of Nexus Concepts in Business Taxes
Institute for Professionals in Taxation | Seattle
August 17, 2015News
Forty-eight Lane Powell Attorneys Named in The Best Lawyers in America® 2016
Awards & Honors
August 12, 2015News
Edwards Quoted in Tax Notes Article Regarding Washington State’s New Nexus Provisions
In the News
August 3, 2015Publication
Be Aware: Washington DOR Forming Unit to Enforce New B&O Tax on Out-of-State Wholesalers
Tax Legal Update
June 12, 2015News
Thirty-two Lane Powell Attorneys Named ‘Washington Super Lawyers’ and 11 Named as ‘Washington Rising Stars’
Awards & Honors
January 20, 2015Publication
Governor Inslee Proposes $1.5 Billion of New Revenue, Including a 7 Percent Personal Tax on Capital Gains
Tax Legal Update
December 29, 2014Publication
State Supreme Court Rules on Scope of B&O Tax Mortgage Interest Deduction
Issues and Answers
November 24, 2014News
Edwards Quoted in Washington State Wire Article About the Department of Revenue’s Internal Appeal System
November 4, 2014Event / CLE
Current Trends and State Initiatives: Their Impact on Sales and Use Tax Audits; Discovery Issues in Tax Disputes
Sales and Use | Vancouver, Washington
September 30, 2014Event / CLE
What Is Fair Apportionment and How Do I Get It?
Webinar
August 18, 2014News
Fifty-One Lane Powell Attorneys Named in The Best Lawyers in America® 2015
Awards & Honors
August 5, 2014Publication
Senseless (in) Seattle: Confusing Application of City’s B&O Tax Leaves Services Businesses in a Quandary
Seattle Business
June 13, 2014News
Thirty-five Lane Powell Attorneys Named ‘Washington Super Lawyers’ and Fifteen Named as ‘Washington Rising Stars’
Awards & Honors
June 14, 2013News
Thirty-Six Lane Powell Attorneys Named ‘Washington Super Lawyers’ and Sixteen Named as ‘Washington Rising Stars’
Awards & Honors
June 13, 2012News
28 Lane Powell Attorneys Named ‘Washington Super Lawyers;’ 12 Named as ‘Washington Rising Stars’
Awards & Honors

Practices & Industries

Tax
Government Law
Transportation

Education

University of Washington School of Law, J.D., with honors, 1991
Princeton University, B.A., magna cum laude, 1988

Admissions

Washington
U.S. Supreme Court
U.S. District Court, Western District of Washington
U.S. Court of Appeals, Third Circuit
U.S. District Court, District of New Jersey
U.S. Court of International Trade

Honors

Chambers® USA: America’s Leading Lawyers for Business, Tax (2020-2024)

“Washington Super Lawyer,” Thomson Reuters, Tax (2012-2024)

Avvo Rated 10/10 “Superb”

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