Gift cards are a common holiday gift, but if consumers are not careful their gift cards could be worthless in a few months.

With the downturn of the economy many stores are struggling. Though they may be operating through December some businesses could close locations or file for Chapter 11 bankruptcy in the future.

If a business ends up filing Chapter 11 bankruptcy, gift cards are treated as a loan to the company, not as cash, according to the Better Business Bureau. Some businesses that file for bankruptcy may still honor gift cards, but others will have no choice but to stop redeeming them.

A video on how to plan for, prepare, and pay state business taxes and insurance premiums has been prepared by the state.

The multi-agency streaming video answers basic questions, such as:

· which taxes and what rate, businesses will have to pay;

· how and when to file state taxes; and

· what steps business owners should take to plan ahead.

The video, which also is available in closed caption for the hearing impaired, can be found at http://business.wa.gov/tax_video.aspx.

LED lights are becoming a popular choice for holiday decorating because they use 75 percent less energy than standard holiday lights, last 10 times longer and produce virtually no heat..

LED lighting uses plastic lenses (instead of glass), making them less likely to break and significantly cooler to the touch, and they can be used indoors and outdoors. They also operate up to 10 times longer than traditional incandescent, icicle and miniature lights. Most major retailers carry LED lights.

For a list of retailers in the Puget Sound region carrying LED lights, visit PSE.com or call a PSE Energy Advisor at 1-800-562-1482.