Monthly Archives: January 2019

January 2019 Newsletter

Author: Gammage & Burnham

Issue: January 16, 2019

 

Read the full January 2019 Newsletter:

 

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Arizona Supreme Court accepts review of medical marijuana case

 

Author: Tim Forsman

Issue: January 16, 2018

On June 6, 2018, the Arizona Court of Appeals decided State v. Jones in a contested 2-1 decision that left Arizona’s medical cannabis regime in a state of limbo.  Rodney Jones was a registered qualifying patient under the Arizona Medical Marijuana Act (“AMMA”), which meant that he was allowed to possess up to 2.5 ounces of marijuana under State law.  Despite his status as a registered cardholder, Mr. Jones was arrested in Yavapai County and charged with possession with a small quantity of processed cannabis resin commonly known as hashish. 

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Gammage & Burnham elects Nicole Ricker to Equity Partner

Gammage & Burnham is pleased to announce the election of Nicole Ricker to Equity Partner of the firm as of 2019.

Nicole has been with the firm since 2016 and her practice focuses on the real estate industry and the related zoning and business transactions that come with it. She is often found advising clients who are acquiring, developing, leasing, managing and selling real property. Her experience includes working with development agreements, site development, subdivision and master planning, land assemblage, and due diligence. Nicole has represented for-profit and nonprofit companies, regional and local developers, retailers and investors, and she is well versed in real estate projects including mixed-use, retail, industrial, office, resort, and condominium projects.

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Is There A Nexus Between Sales Taxes And Income Taxation?

 

Author: James F. Polese

Issue: January 11, 2019

Last year, the U.S. Supreme Court issued its decision in Wayfair[1] that upheld South Dakota’s statute imposing a sales tax on internet sales to its residents when the seller has no physical presence within the State. Justice Kennedy’s 5-4 decision held that the historical “physical presence” test would no longer be a constitutional impediment to the imposition of sales taxes on sales by out-of-state companies to in-state residents. Wayfair was “teed-up” for the Supreme Court for the express purpose of overturning the National Bella Hess[2] and Quill Corp.[3] decisions that held that a state cannot impose on an out-of-state retailer the obligation to collect sales tax on sales made into that state unless that retailer also had a physical presence within the state.

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2019 Employment Law Updates: Minimum Wage Increases

 

Author: Richard K. Mahrle

Issue: January 10, 2019

With a new year come new changes. You may want to pull out your employee handbook or policy manual and consider revising it to meet the new requirements. We can help you with that.

As of January 1, 2019, the minimum wage in our state has increased to $11.00 per hour.  Tipped employees can be paid  $8 an hour, but their hourly pay including tips must meet or exceed the $11.00 minimum in Arizona.

There are very few exceptions to the Arizona minimum wage. 

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