MossAdams - Sarah Correia

Industry Expertise

Cross Industry

Practice Focus

Credits & Incentives State & Local Income Tax

Biography

Sarah has been serving clients with state and local tax services since 2005, including two years with the Washington State Department of Revenue as an auditor. She consults in a wide range of industries, including agribusiness, professional services, construction, hospitality, manufacturing, and not-for-profit. Sarah assists companies in identifying and implementing tax planning opportunities and resolving exposure matters with respect to the Washington business and occupation tax, real estate excise tax, and multi-state sales and use taxes. Sarah continues to work closely with the Department of Revenue to achieve favorable results for clients.

Selected Speaking Engagements

Navigating the New World of Sales & Use Tax
(Tax Executives Institute’s Region IX and X Conference, June 2017)
Sales & Use Tax Developments Every Company Should be Following
(Council on State Taxation’s Pacific Northwest Regional State Tax Meeting, August 2016)
Oregon Income Tax Considerations for the Sale of a Partnership Interest
(Pacific Northwest Regional State Tax Meeting, Council on State Taxation, August 2016)

Professional Affiliations

Certified Member, Institute of Professionals in Taxation

Education

BS, accounting, Central Washington University

Insights from Sarah Correia

Common Tax Challenges and Practices Impacting Law Firms

From sourcing state tax revenue and nexus to fixed asset compliance, law firms share many tax challenges.

Washington State B&O Tax Guidelines for ERC Credit and COVID Relief

The Washington Department of Revenue released guidance clarifying the business and occupation tax treatment of COVID-19 relief.

Washington State Permits Sales & Use Tax Deferrals for Eligible Investment Projects

Washington's governor signed into law a sales tax deferral program for eligible manufacturing or R&D projects.

Washington B&O Tax Reconciliations of Apportionable Income

Business and occupation (B&O) tax reconciliations of apportionable income are due October 31, 2023. Learn how to prepare.

Washington Passes New Legislation Enforcing Premium Tax on Captive Insurers

A new law confirms that eligible captive insurers are subject to the premium tax for insurance in certain situations. Learn details.

Washington Tax Exemption: Emergency-Related Government Financial Assistance

Washington taxpayers are exempt from select taxes on qualifying grants from emergency government assistance. Learn details.

Seattle City Council Passes Payroll Expense Excise Tax

The city’s new tax impacts those with annual payroll expenses of at least $7 million as well as select independent contractors. Learn the details.

Washington State Expands Eligibility Requirements for Voluntary Disclosure

Washington state has expanded the eligibility requirements for state tax disclosures. Find out if your business qualifies.

Submit Required Washington Annual Tax Performance Reports by May 31

Participants of any of the state’s tax incentive programs are required to file a report. Learn submission details for required filers.

Washington Department of Revenue Offers Business Relief During COVID-19

Get the latest information from the Washington Department of Revenue regarding its response to the COVID-19 Pandemic.

Companies Should Prepare for Increased Use Tax Reporting Requirements

Colorado increased its use tax reporting requirements for purchasers and remote sellers. Companies should prepare for the law’s far-reaching consequences.