Published Articles

During his career, Kim Risenmay has been a featured speaker at dozens of tax seminars and has published many articles on state and local tax subjects. These include the following:
1. “Washington State Rethinks Its Transactional Nexus Requirements,” The Journal of Multistate Taxation and Incentives, pp. 6-13 & 47-48, (Thompson RIA, Sept. 2004).
2. “The Impact of Delivery Terms on Sales Taxes,” The Journal of Multistate Taxation, pp. 52-55 (Warren Gorham & Lamont, May/June 1992).
3. “Washington Compromise Reached on How to Tax Computer Software,” The Journal of Multistate Taxation (Nov./Dec. 1991).
4. “Oregon Exhaustion of Administrative Remedies Required,” The Journal of Multistate Taxation (Nov./Dec. 1991).
5. “Shop Talk,” The Journal of Multistate Taxation (Nov./Dec. 1991).
6. “Idaho’s New Definition of Gosohol May Be Too Little, Too Late,” The Journal of Multistate Taxation (Jan./Feb. 1992).
7. “Idaho Legislature and Court Disagree on Exemption,” The Journal of Multistate Taxation (May/June 1992).
8. “Washington Refund Procedures May Conflict with Statute,” The Journal of Multistate Taxation (May/June 1992).
9. “Oregon Railroads Exempted Like Preferred Property Owners,” The Journal of Multistate Taxation (July/Aug. 1992).
10. “California Court Upholds Use of Worldwide Apportionment,” The Journal of Multistate Taxation (July/Aug. 1992).
11. “Shop Talk,” The Journal of Multistate Taxation (July/Aug. 1992).
12. “Shop Talk,” The Journal of Multistate Taxation (Nov./Dec. 1992).