WAC 194-05

WAC 458-20-19401 Minimum nexus thresholds for apportionable activities, WAC 458-20-19402 Single factor receipts apportionment – Generally, WAC 458-20-19403 Apportionable royalty receipts attribution, WAC 458-20-19404 Financial institutions – Income apportionment and WAC 458-20-19405 CPI-U adjustments to minimum nexus thresholds for apportionable activities The amendments to these rules: Repeal Rule 19405 and put this language into a new Excise Tax Advisory (ETA); 3195.2015 Delete multiple references to Rule 19405 in Rules 19401 through 19404; and Recognize provisions of SSB 6333, Sec.

Replaced with ETA 3195.2015 WAC 458-20-19401 Minimum nexus thresholds for apportionable activities, WAC 458-20-19402 Single factor receipts apportionment – Generally, WAC 458-20-19403 Apportionable royalty receipts attribution, WAC 458-20-19404 Financial institutions – Income apportionment and WAC 458-20-19405 CPI-U adjustments to minimum nexus thresholds for apportionable activities The amendments to these rules: Repeal Rule 19405 and put this language into a new Excise Tax Advisory (ETA); Delete multiple references to Rule 19405 in Rules 19401 through 19404; and Recognize provisions of S

CPI-U Adjustments to Minimum Nexus Thresholds for Apportionable Activities

ETA 3195.2015 Economic Nexus Minimum Thresholds This ETA provides the “substantial nexus thresholds” (thresholds) as directed by RCW 82.04.067(5). When the cumulative percentage change in the consumer price index for all urban consumers (CPI-U) changes by five percent or more from the measurement date, the Department must adjust the thresholds to reflect that cumulative change in the CPI-U. The measurement date is the date the thresholds were last adjusted.

RULE 19401; RULE 19405; RCW 82.04.067: B&O TAX – SUBSTANTIAL NEXUS – PAYROLL THRESHOLD. During each calendar year at issue, Taxpayer paid more than the threshold amount in payroll expenses to its one Washington employee, and, therefore, created substantial nexus with Washington during those years.