Tax Issues for Arizona Retailers and Taxpayers

by Otto S. Shill III

In the summer of 2018, the U.S. Supreme Court officially recognized our country’s significant shift from local to online sales of goods by overruling the longstanding precedent that previously prevented state and local governments from imposing sales taxes unless a seller had a physical connection or “nexus” with the state. While earlier decisions had determined that physical … [More]

Cutting through the Weed(s)

by Alejandro Pérez

The legalization of marijuana in Arizona has created an exciting buzz in this State. Medical marijuana has proven itself a unique, and potentially lucrative, business endeavor. Medical marijuana has also caused some serious frustrations; this is especially so for employers. Many employers find themselves confused as to whether they can still drug test and, particularly, how to … [More]

Minimum Wage and Tip-Pooling

by Chris Mason

Wages are a constant pressure point for businesses, especially restaurants. Restaurant owners and managers face relentless pressure to minimize costs — particularly labor costs, which tend to overwhelm their balance sheets. Restaurant employers are understandably worried about the rapidly increasing minimum wage requirements. Just one year ago, most Arizona employers were … [More]

Navigating Arizona’s New LLC Act

by Andy G. Anderson, Esq.

Twenty-seven years ago, when the Dow Jones Industrial Average closed at 3301 and the price of a gallon of gasoline was $1.05, the Arizona legislature enacted its first Limited Liability Company Act. The prior law has been retired, updated by a comprehensive new law, signed by Gov. Ducey during the 2018 legislative session, that went into effect the first of this … [More]

Employee or Independent Contractor?

by Helen Holden

Imagine this: A business having difficulty attracting and retaining talent posts a job on its website and publicizes the opening on social media. Then, the post is viewed thousands of times, and hundreds of users comment. This sounds like a good outcome — except that the reason the post went viral was that the job was for a “full-time freelancer,” and users began criticizing … [More]