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Scott M. Edwards Photo

Scott

Scott M. Edwards
Shareholder
Seattle
D 206.223.7010
edwardss@lanepowell.com

For 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

  • 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.
  • 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.
  • 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.
  • 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

  • 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
  • August 18, 2022News

    The Best Lawyers in America© 2023 Recognizes 90 Lane Powell Attorneys

    Awards & Honors
  • 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
  • August 19, 2021News
    The Best Lawyers in America© 2022 Recognizes 90 Lane Powell Attorneys
    Awards & Honors
  • 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
  • August 20, 2020News
    The Best Lawyers in America© 2021 Recognizes 92 Lane Powell Attorneys
    Awards & Honors
  • 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
  • August 15, 2019News
    The Best Lawyers in America© 2020 Recognizes 63 Lane Powell Attorneys
    Awards & Honors
  • 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
  • August 15, 2018News
    The Best Lawyers in America© 2019 Recognizes 62 Lane Powell Attorneys
    Awards & Honors
  • 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
  • Awards_2023 Best Lawyers America
  • Chambers USA Leading Lawyer 2022
  • Washington Super Lawyers 2022

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 (2020-2022)

The Best Lawyers in America©, Tax (2012-2023)

“Washington Super Lawyer,” Thomson Reuters, Tax (2012-2022)

Avvo Rated 10/10 “Superb”

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