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Newsletter + Legal Alerts
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.
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.
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.
Mike King’s Corner: Credit Procedures – Back to Basics!
Author: Mike King
Issue: December 21, 2018
QUESTION: WHAT ARE CREDIT PROCEDURES AND WHY DOES MY BUSINESS NEED THEM ANYWAY?
ANSWER: CREDIT PROCEDURES ARE THE REGULATIONS WHICH IMPLEMENT THE CREDIT POLICIES. WITHOUT CREDIT PROCEDURES, YOUR PEOPLE WILL NOT KNOW HOW TO MAKE YOUR WONDERFULLY THOUGHT OUT CREDIT POLICIES WORK.
Previously we discussed how to implement credit policies. The next step is to implement credit procedures which are the detailed statements which make the policies function. Credit procedures represent the daily operating instructions for the credit department to follow. In other words, the answer to “How do I do it?” is “See your procedure manual.”
Credit procedures must be understandable to everyone in the business.
