MLMIA - 2011 - ANNUAL MEETING

ON THE QUEEN MARY

in Long Beach, California

Gerald Nehra was presented the Hall of Fame Award for extraordinary leadership &
service to the MLM Industry - March 2011.

DIRECT SELLING IN WASHINGTON STATE

MOST RECENT ARTICLE
This article by Gerald Nehra appears in Network Marketing Business Journal, April
2011, Volume 26, Issue 4, at page 15.

The State of Washington has taken the position that under its Washington
Administrative Code (WAC) 458-20-193, it is not necessary for an out-of-state
business to have resident employees and/or an office in Washington for nexus to
apply. Their position is that a manufacturer’s representative, independent sales agent,
or non-resident employee who makes sales calls, business development and/or
business maintenance calls, installs or services a product in Washington, or any other
meritorious activity that helps to establish and maintain a market in Washington, is
sufficient activity that helps to establish and maintain a market in Washington, is
sufficient activity to establish nexus in Washington. Once nexus occurs, registration for
Washington’s business and occupation (B&O) tax, and collection of retail sales tax if
the sale to the end user, is required.
There are some exemptions and dollar thresholds, which provides some relief. If only
wholesale sales (sales for resale or sales of component parts) are made, registration
for B&O tax is not required until a business attains $12,000.00 in annual gross sales in
Washington. The filing of a tax return isn’t required until annual gross sales reach
$28,000.00. With application of the small business B&O tax credit, actual tax is not
owed until annual sales exceed $87,000.00. One should note however, that there is no
minimum sales threshold for the collection of retail sales tax.

Company Chief Financial Officers, Company Counsel, and company Tax Advisors are
encouraged to look into the position of the state of Washington regarding nexus at
www.dor.wa.gov. Also informative are: Washington Tax Determinations 18 WTD 377,
20 WTD 197, 18 WTD 264, 4 WTD 51, 11 WTD 231, 14 WTD 35, 18 WTD 211, Excise
Tax Advisory (ETA) 3091.2008 regarding delivery, Washington Administrative Code
WAC 458-20-193, and the Washington Board of Tax Appeals (BTA) case Relton
Corporation vs. State of Washington.

The above information comes directly from the State of Washington, Department of
Revenue, as of December, 2010, and is provided as general information, and not as
the rendering of legal advice.

A DECK OF CARDS?
A TOOL TO CUT ATTRITION - WORTH LOOKING INTO
At the meeting of the Multi-Level Marketing International Association I attended
recently I came across an innovative and compelling distributor training tool that I
recommend you take a close look at. It's called DeckWork Marketing à la Card, and it
focuses on the core elements of networking.

DeckWork Marketing à la Card is a 56-card deck arranged in four suits of 13 cards,

covering the FOUNDATIONS, PROSPECTING, RETENTION, and DUPLICATION. It
works for self-improvement, one-on-one or group coaching, presentations, and much
more. And you can use it play regular card games.

Consider adding DeckWork Marketing to your marketing mix. Ideally it should be in

your distributor kit, but failing that it's a great tool for company events of all sizes.

You'll find information about the first edition at www.DeckWorkMarketing.com. The second
edition has just been published; for a free copy please send your name, address,
phone, and e-mail to Michael Linden, the deck's developer, at emailml@mac.com.

DIRECT SELLING ASSOCIATION - 2011 - ANNUAL

MEETING
Rick Waak & Gerry Nehra will be attending in Miami on June 5, 6 & 7. The firm booth
number is 322. More information is available at www.dsa.org. Please drop by, say “Hello”,
and receive this year’s gift.

MLMATTY® is a Registered Trademark of Gerald P. Nehra, Muskegon,

Michigan