Current through Register Vol. 24-06, March 15, 2024
(1)
Introduction.
(a) The state of
Washington imposes business and occupation (B&O) tax on persons that have
"substantial nexus" with this state. For apportionable activities and for
selling activities taxable under
RCW
82.04.250(1),
82.04.257(1)
or
82.04.270,
substantial nexus does not require a physical presence in this state, as that
phrase is described in
RCW
82.04.067(6).
(b) This rule only applies to periods after
May 31, 2010, and applies as follows:
(i) In
2015, Washington changed the thresholds for substantial nexus described in
subsection (3)(a)(iii) of this rule.
(ii) Prior to September 1, 2015, these
thresholds only applied to apportionable activities, and did not apply to
wholesaling or retailing activity.
(iii) Effective September 1, 2015, Washington
expanded the scope of these tests to apply to wholesaling activity.
(iv) Effective July 1, 2017, Washington
expanded the scope of some of these tests to apply to retailing activity
taxable under
RCW
82.04.250(1) or
82.04.257(1).
(c) Effective July 1, 2017, the
thresholds are measured based on a person's payroll, property, and receipts in
the current or immediately preceding calendar year. For the period from
September 1, 2015, to June 30, 2017, the thresholds were measured based on a
person's payroll, property, and receipts in the immediately preceding calendar
year. See subsection (9) of this rule for additional information. For periods
from June 1, 2010, to August 31, 2015, the thresholds were based on the
person's payroll, property, and receipts in the current calendar year. See
subsection (10) of this rule for additional information.
(d)
Other rules that may apply.
Readers may also want to refer to other rules for additional information,
including those in the following list:
(i) WAC
458-20-193
Interstate sales of tangible personal property. This rule describes the
taxation of interstate sales of tangible personal property.
(ii) WAC
458-20-194
Doing business inside and outside the state. This rule describes separate
accounting and cost apportionment and applies only to tax liability incurred
from January 1, 2006, through May 31, 2010.
(iii) WAC
458-20-19402
Single factor receipts apportionment - Generally. This rule describes the
general application of single factor receipts apportionment and applies only to
tax liability incurred after May 31, 2010.
(iv) WAC
458-20-19403
Apportionable royalty receipts attribution. This rule describes the application
of single factor receipts apportionment to gross income from royalties and
applies only to tax liability incurred after May 31, 2010.
(v) WAC
458-20-19404
Financial institutions Income apportionment. This rule describes the
application of single factor receipts apportionment to certain income of
financial institutions and applies only to tax liability incurred after
December 31, 2015.
(vi) WAC
458-20-19404A
Financial institutions Income apportionment. This rule describes the
application of single factor receipts apportionment to certain income of
financial institutions and applies only to tax liability incurred between June
1, 2010, and December 31, 2015.
(e) Examples included in this rule identify a
number of facts and then state a conclusion; they should be used only as a
general guide. The tax results of all situations must be determined after a
review of all the facts and circumstances. For the examples in this rule, gross
income received by the taxpayer is from engaging in apportionable activities or
from making wholesale or retail sales. Also, unless otherwise stated, the years
in the examples are time periods that occur after June 30, 2017.
The minimum nexus thresholds described in this rule and used in
examples are unadjusted for consumer price index changes applicable for years
after 2017.
(2)
Definitions. Unless the context clearly requires otherwise, the
definitions in this subsection apply throughout this rule.
(a)
"Apportionable activities"
includes only those activities subject to B&O tax under the following
classifications:
(i) Service and other
activities;
(ii)
Royalties;
(iii) Travel agents and
tour operators;
(iv) International
steamship agent, international customs house broker, international freight
forwarder, vessel and/or cargo charter broker in foreign commerce, and/or
international air cargo agent;
(v)
Stevedoring and associated activities;
(vi) Disposing of low-level waste;
(vii) Insurance producers, title insurance
agents, or surplus line brokers;
(viii) Public or nonprofit
hospitals;
(ix) Real estate
brokers;
(x) Research and
development performed by nonprofit corporations or associations;
(xi) Inspecting, testing, labeling, and
storing canned salmon owned by another person;
(xii) Representing and performing services
for fire or casualty insurance companies as an independent resident managing
general agent licensed under the provisions of chapter 48.17 RCW;
(xiii) Contests of chance;
(xiv) Horse races;
(xv) International investment management
services;
(xvi) Room and
domiciliary care to residents of a boarding home;
(xvii) Aerospace product
development;
(xviii) Printing or
publishing a newspaper (but only with respect to advertising income);
(xix) Printing materials other than
newspapers and publishing periodicals or magazines (but only with respect to
advertising income); and
(xx)
Cleaning up radioactive waste and other by-products of weapons production and
nuclear research and development, but only with respect to activities that
would be taxable as an "apportionable activity" under any of the tax
classifications listed in (a)(i) through (xix) of this subsection if this
special tax classification did not exist.
(b)
"Credit card" means a card
or device existing for the purpose of obtaining money, property, labor, or
services on credit.
(c)
"Gross income of the business" means the value proceeding or
accruing by reason of the transaction of the business engaged in and includes
gross proceeds of sales, compensation for the rendition of services, gains
realized from trading in stocks, bonds, or other evidences of indebtedness,
interest, discount, rents, royalties, fees, commissions, dividends, and other
emoluments however designated, all without any deduction on account of the cost
of tangible property sold, the cost of materials used, labor costs, interest,
discount, delivery costs, taxes, or any other expense whatsoever paid or
accrued and without any deduction on account of losses. The term gross receipts
means gross income from apportionable activities.
(d)
"Loan" means any extension
of credit resulting from direct negotiations between the taxpayer and its
customer, and/or the purchase, in whole or in part, of such extension of credit
from another. Loan includes participations, syndications, and leases treated as
loans for federal income tax purposes. Loan does not include: Futures or
forward contracts; options; notional principal contracts such as swaps; credit
card receivables, including purchased credit card relationships; noninterest
bearing balances due from depository institutions; cash items in the process of
collection; federal funds sold; securities purchased under agreements to
resell; assets held in a trading account; securities; interests in a real
estate mortgage investment conduit (REMIC) or other mortgage-backed or
asset-backed security; and other similar items.
(e)
"Net annual rental rate"
means the annual rental rate paid by the taxpayer less any annual rental rate
received by the taxpayer from subrentals.
(f) The terms "nexus" and
"substantial nexus" are used interchangeably in this
rule.
(g)
"Property"
means tangible, intangible, and real property owned or rented and used in this
state during the calendar year, except property does not include ownership of
or rights in computer software, including computer software used in providing a
digital automated service; master copies of software; and digital goods or
digital codes residing on servers located in this state. Refer to
RCW
82.04.192 and
82.04.215
for definitions of the terms computer software, digital automated services,
digital goods, digital codes, and master copies.
(h)
"Securities" includes any
intangible property defined as a security under section 2 (a)(1) of the
Securities Act of 1933 including, but not limited to, negotiable certificates
of deposit and municipal bonds.
(i)
"State" means a state of the United States, the District of
Columbia, the Commonwealth of Puerto Rico, any territory or possession of the
United States, or any foreign country or political subdivision of a foreign
country.
(j)
"Wholesale
sales" means wholesale sales taxable under
RCW
82.04.257(1) or
82.04.270 and
"wholesaling" means the activity of making such sales. For
substantial nexus standards applicable to wholesale sales taxable under another
classification, see WAC
458-20-193.
(3)
Substantial
nexus.
(a) With respect to taxes on
persons engaged in apportionable activities as defined in
RCW
82.04.460 or making wholesale sales taxable
under
RCW
82.04.257(1) or 82.04.-270,
substantial nexus exists where, in the current or immediately preceding
calendar year, a person is:
(i) An individual
and is a resident or domiciliary of this state ;
(ii) A business entity and is organized or
commercially domiciled in this state ; or
(iii) A nonresident individual or a business
entity that is organized and commercially domiciled outside this state, and the
person had:
(A) More than fifty-three thousand
dollars of property in this state;
(B) More than fifty-three thousand dollars of
payroll in this state;
(C) More
than two hundred sixty-seven thousand dollars of receipts from this state from
apportionable activities, from selling activities, or from a combination of
both; or
(D) At least twenty-five
percent of the person's total property, total payroll, or total receipts in
this state.
(b) With respect to taxes on a person making
sales at retail taxable under
RCW
82.04.250(1) or
82.04.257(1),
substantial nexus exists if, in the current or immediately preceding calendar
year:
(i) The person has a physical presence
in this state as that phrase is described in
RCW
82.04.067(6); or
(ii) The person's receipts exceed the
receipts threshold described in (a)(iii)(C) or (D) of this
subsection.
(c) A person
who has a substantial nexus with this state in the current calendar year based
solely on exceeding property, payroll, or receipts thresholds during the
current calendar year, but did not exceed the thresholds in the immediately
preceding year, is subject to B&O tax on business activity occurring on and
after the date that the person established a substantial nexus with this state
in the current calendar year.
RCW
82.04.220(2). If the person
exceeded any of the thresholds in the immediately preceding year, the person is
subject to B&O tax on its business activity occurring throughout the
current year.
Example 1. Company C is commercially domiciled in
Washington and has one employee in Washington who earns $30,000 per year.
Company C has substantial nexus with Washington because it is commercially
domiciled in Washington. The minimum nexus thresholds for property, payroll,
and receipts do not apply to a business entity commercially domiciled in this
state.
(d) The department
will adjust the amounts listed in (a) of this subsection based on changes in
the consumer price index as required by
RCW
82.04.067. (These adjustments are published
in ETA 3195 "Economic Nexus Minimum Thresholds.")
(e) The minimum nexus thresholds are applied
on a calendar year basis.
Example 2. Assume Corporation N, which is not
commercially domiciled or organized in Washington, earns receipts attributable
to Washington in 2017 that exceed the minimum nexus receipts threshold for
determining substantial nexus. If Corporation N's 2018 and later payroll,
property, and receipts do not exceed any of the minimum nexus thresholds for
determining substantial nexus, its B&O tax reporting obligation for any
gross receipts attributable to Washington continues through the calendar year
2018.
Example 3. Company Q is organized and domiciled
outside of Washington. Company Q maintains an office in Washington which housed
a single employee in the immediately preceding calendar year. In 2016, Company
Q had $40,000 in property located in Washington, paid $45,000 in compensation
to the Washington employee, and had $200,000 in apportion-able receipts
attributed to Washington and $0 wholesaling or retailing receipts sourced to
Washington. In 2016, Company Q's total property everywhere was valued at
$200,000, total payroll was $400,000, and total apportionable and wholesaling
or retailing receipts were $5,000,000. In 2017, Company Q had $45,000 in
property located in Washington, paid $48,000 in compensation to the Washington
employee, and had $200,000 in apportionable receipts attributed to Washington
and $0 wholesaling or retailing receipts sourced to Washington. In 2017,
Company Q's total property everywhere was valued at $225,000, total payroll was
$420,000, and total apportionable and wholesaling or retailing receipts were
$6,000,000. Although Company Q has physical presence in Washington, as
described in
RCW
82.04.067(6), it is not
treated as having substantial nexus with Washington with respect to its
apportionable and wholesaling activities because (a) it is not organized or
domiciled in Washington and (b) it did not have sufficient property, payroll,
or receipts in the current or immediately preceding calendar year to exceed the
minimum nexus thresholds identified in subsection (3)(a)(iii) of this
rule.
(4)
Property threshold.
(a)
Location of property.
(i) Real
property - Real property owned or rented is in this state if the real property
is located in this state.
(ii)
Tangible personal property - Tangible personal property is in this state if it
is physically located in this state.
(iii) Intangible property - Intangible
property is in this state based on the following:
A loan is located in this state if:
(A) More than fifty percent of the fair
market value of the real and/or personal property securing the loan is in this
state. An automobile loan is in this state if the vehicle is properly
registered in this state. Other than for property that is subject to registered
ownership, the determination of whether the real or personal property securing
a loan is in this state must be made as of the time the original agreement was
made, and any and all subsequent substitutions of collateral must be
disregarded; or
(B) If (a)(iii)(A)
of this subsection does not apply and the borrower is located in this
state.
(iv) A borrower
is located in this state if:
(A) The borrower
is engaged in business and the borrower's commercial domicile is located in
this state; or
(B) The borrower is
not engaged in business and the borrower's billing address is located in this
state.
(v) A credit card
receivable is in this state if the billing address of the card holder is
located in this state.
(vi) A
nonnegotiable certificate of deposit is property in this state if the issuing
bank is in this state.
(vii)
Securities:
(A) A negotiable certificate of
deposit is property in this state if the owner is located in this
state.
(B) A municipal bond is
property in this state if the owner is located in this state.
(b)
Value of
property.(i) Property the taxpayer
owns and uses in this state, other than loans and credit card receivables, is
valued at its original cost basis.
Examples 4 and 5 assume the businesses depicted are not engaged
in retailing activity. Therefore, the businesses' mere physical presence in
Washington is not used as the basis for determining whether they have nexus
with Washington.
Example 4. In January 2013, ABC Corp. bought
Machinery for $65,000 for use in State X. On March 1, 2018, ABC Corp. brought
that Machinery into Washington for the remainder of the year. ABC Corp. has
nexus with Washington beginning on March 1, 2018, based on Machinery's original
cost basis value of $65,000. The value is $65,000 even though the property has
depreciated prior to entering the state.
(ii) Property the taxpayer rents and uses in
this state is valued at eight times the net annual rental rate.
Example 5. In 2018, out-of-state Business X rented
office space in Washington for $6,000 and had $7,000 of office furniture and
equipment in Washington. Business X has nexus with Washington in 2018 because
the value of the rented office space ($6,000 multiplied by eight, which is
$48,000) plus the value of office furniture and equipment exceeds the $53,000
property threshold.
(iii)
Loans and credit card receivables owned by the taxpayer are valued at their
outstanding principal balance, without regard to any reserve for bad debts.
However, if a loan or credit card receivable is actually charged off as a bad
debt in whole or in part for federal income tax purposes (see
26
U.S.C. 166 ), the portion of the loan or
credit card receivable charged off is deducted from the outstanding principal
balance.
(c)
Calculating property value. To determine whether the $53,000
property threshold has been exceeded, average the value of property in this
state on the first and last day of the calendar year. The department may
require the averaging of monthly values during the calendar year if reasonably
required to properly reflect the average value of the taxpayer's property in
this state throughout the taxable period. Examples 6 through 9 assume the
businesses depicted are not engaged in retailing activity. Therefore, the
businesses' mere physical presence in Washington is not used as the basis for
determining whether they have nexus with Washington.
Example 6. Company Y has property in Washington
valued at $90,000 on January 1st and $20,000 on December 31st. The value of
property in Washington is $55,000 ((90,000 + 20,000)/2). Company Y exceeds the
property threshold in this calendar year because it exceeds the $53,000
property threshold.
Example 7. Company A had no property located in
Washington on January 1st or on December 31st. However, it brought $100,000 in
property into Washington on January 15th and removed it from Washington on
November 15th of that calendar year. In this situation, the department may
compute the value of Company A's property over the period of time it was in the
state during the calendar year in order to properly reflect its average value
($100,000 multiplied by ten (months) divided by 12 (months), which is $83,333).
Company A exceeds the $53,000 property threshold in this calendar year.
Example 8. Company B had no property located in
Washington on January 1st or on December 31st of 2018. However, it brought
$100,000 in property into Washington on January 15th and removed it from
Washington on February 15th of that calendar year. In this situation, the
department may compute the value of Company B's property over the period of
time it was in the state during the calendar year to properly reflect its
average value, $8,333. ($100,000 multiplied by one (month) divided by 12
(months).) Company B also had no property located in Washington on January 1st
or on December 31st of 2019. However, it brought $100,000 in property into
Washington on January 15th and removed it from Washington on October 15th of
that calendar year. For 2019, the average value of Company A's property is
$75,000 ($100,000 multiplied by nine (months) divided by 12 (months)). Company
B exceeds the property threshold in 2019 based on the average value of its
property in Washington during 2019, but it did not exceed the property
threshold based on the average value of its property in Washington during 2018.
Example 9. IT Co. is commercially domiciled in
State X with Employee located in Washington who works from a home office. In
2018, IT Co. provided to Employee $5,000 of office supplies and $50,000 of
equipment owned by IT Co. In 2019, the employee returned an unneeded portion of
the equipment and IT Co. provided no other equipment to the employee. The cost
of returned equipment was $25,000 of the total $50,000 of equipment. IT Co. is
treated as having substantial nexus with Washington in both 2018 and 2019 based
on the $53,000 property threshold because the value of its property in this
state in 2018 ($55,000) exceeded $53,000. For 2018, IT Co. exceeded the
threshold for the current year, and in 2019, IT Co. exceeded the threshold for
the immediately preceding calendar year. If IT Co. does not exceed the property
threshold in 2020, beginning in 2020 it will no longer have substantial nexus
unless it exceeds another threshold.
(5)
Payroll threshold. "Payroll"
is the total compensation defined as gross income under 26 U.S.C. Sec. 61
(section 61 of the Internal Revenue Code of 1986), as of June 1, 2010, paid
during the calendar year to employees and to third-party representatives who
represent the taxpayer in interactions with the taxpayer's clients and includes
sales commissions.
(a) Payroll compensation is
received in this state if it is properly reportable in this state for
unemployment compensation tax purposes, regardless of whether it was actually
reported to this state.
Examples 10 and 11 assume the businesses depicted are not
engaged in retailing activity. Therefore, the businesses' physical presence in
Washington is not relevant in determining whether they have nexus with
Washington.
Example 10. Company D is commercially domiciled in
State X and has a single Employee whose pay of $80,000 2018 and 2019 was
properly reportable in Washington for unemployment compensation purposes.
Company D has substantial nexus with Washington during 2018 and 2019 because
the compensation paid to Employee during the current or immediately preceding
calendar year exceeds the $53,000 payroll threshold in both years. Company D
will also have substantial nexus in 2020 because the payroll in the immediately
preceding year (2019) exceeded the $53,000 payroll threshold.
Example 11. Assume the same facts as Example 9
except only 50% of Employee's pay for 2018 and 2019 was properly reportable in
Washington for unemployment compensation purposes. Employee's Washington
compensation of $40,000 does not exceed the $53,000 payroll threshold to
establish substantial nexus with Washington during the current or immediately
preceding calendar year, unless this amount exceeds 25% of total payroll
compensation in the current or immediately preceding calendar
year.
(b) Third-party
representatives receive payroll compensation in this state if the service(s)
performed occurs entirely or primarily within this state.
(6)
Receipts threshold. The
receipts threshold is exceeded if a taxpayer's receipts from apportionable and
selling activities attributed and sourced, respectively, to Washington totaled
more than $267,000 in the current or immediately preceding calendar year.
(a) All receipts from all apportionable and
selling activities are accumulated to determine if the receipts threshold is
satisfied. Receipts from activities other than apportionable and selling
activities (e.g., extracting) are not used to determine if the receipts
threshold has been satisfied.
(b)
Apportionable receipts are attributed to Washington per WAC
458-20-19402
(general attribution), WAC
458-20-19403
(royalties), WAC
458-20-19404
(financial institutions, after 2015), and WAC
458-20-19404A
(financial institutions, before 2016). Receipts from wholesale and retail sales
are sourced to Washington in accordance with
RCW
82.32.730.
Example 12. Company E is organized and
commercially domiciled in State X. In a calendar year it had $50,000 in
receipts from wholesale sales sourced to Washington in accordance with
RCW
82.32.730, $50,000 in receipts from retail
sales sourced to Washington in accordance with
RCW
82.32.730, $50,000 in royalty receipts
attributed to Washington per WAC
458-20-19403,
and $150,000 in gross receipts from other apportionable activities attributed
to Washington per WAC
458-20-19402.
Company E has substantial nexus with Washington in the calendar year because
its total of $300,000 in receipts from apportionable activities attributed to
Washington and retail and wholesale sales sourced to Washington in a calendar
year exceeded the $267,000 receipts threshold. It does not matter that a
portion of the receipts were from apportionable activities that are subject to
tax under different B&O tax classifications or that the receipts from
apportionable activities or wholesaling or retailing activities did not
separately exceed the receipts threshold. The receipts threshold is determined
by the totality of the taxpayer's apportionable and selling activities in
Washington.
(7)
Application of 25% threshold.
(a)
If, in the current or immediately preceding year, at least twenty-five percent
of an out-of-state taxpayer's property, payroll, or receipts from apportionable
and selling activities consisted of Washington property, Washington payroll, or
Washington receipts, then the taxpayer has substantial nexus with Washington
with respect to its apportionable and wholesaling activities.
(b) If, in the current or immediately
preceding year, at least twenty-five percent of an out-of-state taxpayer's
receipts from apportionable and selling activities consisted of Washington
receipts, then the taxpayer also has substantial nexus with Washington with
respect to its retailing activities.
(c) The twenty-five percent threshold is
determined by dividing:
(i) The value of
property located in Washington by the total value of taxpayer's
property;
(ii) Payroll located in
Washington by taxpayer's total payroll; or
(iii) Apportionable , wholesaling and
retailing receipts attributed and sourced to Washington by total apportionable
, wholesaling and retailing receipts.
Example 13. Company G is organized and
commercially domiciled in State X. In 2018 it had $45,000 in property, $45,000
in payroll, and $240,000 in gross receipts attributed to Washington. In 2018,
its total property was valued at $200,000; its worldwide payroll was $150,000;
and its gross receipts , all from apportionable activities, totaled $2,000,000.
Company G had twenty-two and a half percent of its property, thirty percent of
its payroll, and twelve percent of its receipts attributed to Washington. With
respect to its apportionable activities, Company G has substantial nexus with
Washington in 2018 because at least twenty-five percent of its payroll in 2018
was located in Washington. Based on its payroll in 2018, Company G will also
have substantial nexus in 2019.
(8)
Application to local gross receipts
business and occupations taxes. This rule does not apply to the nexus
requirements for local gross receipts business and occupation taxes.
(9)
Periods from September 1, 2015,
through June 30, 2017.
(a)
Apportionable and wholesaling activities. From September 1, 2015, through June
30, 2017, substantial nexus with Washington of a nonresident individual or a
business entity organized and commercially domiciled outside this state was
established with respect to that person's apportion-able activities and
wholesaling activities taxable under
RCW
82.04.257 or
82.04.270 in a
particular calendar year by measuring the person's payroll, property, and
receipts only in the immediately preceding calendar year. Pursuant to
RCW
82.04.220, in effect during this period, once
established, substantial nexus continued through the following calendar year.
See WAC
458-20-193
regarding the continuing application of the physical presence substantial nexus
standard on wholesaling activity not subject to the economic nexus thresholds
discussed in this rule.
(b)
Retailing activities. Prior to July 1, 2017, a nonresident individual or a
business entity organized and commercially domiciled outside of Washington was
deemed to have substantial nexus with this state with respect to its retailing
activity taxable under
RCW
82.04.250(1) in a calendar
year only if it had a physical presence in Washington in the calendar year. See
WAC
458-20-193
regarding the continuing application of the physical presence substantial nexus
standard on retailing activities.
(10)Periods from June 1, 2010, through
August 31, 2015.
(a) Apportionable
activities. From June 1, 2010, through August 31, 2015, substantial nexus with
Washington of a nonresident individual or a business entity organized and
commercially domiciled outside this state was established with respect to that
person's apportionable activities in a particular calendar year by measuring
the person's payroll, property, and receipts in that calendar year rather than
by measuring the person's payroll, property, and receipts in the immediately
preceding calendar year. Pursuant to
RCW
82.04.220, in effect during this period, once
established, substantial nexus continued through the following calendar year.
Example 14. Company E was organized and
commercially domiciled in State X. In 2013 it had $275,000 in gross receipts
from apportionable activities attributed to Washington per WAC
458-20-19402.
Company E had substantial nexus with Washington in 2013 because its total
receipts from apportionable activities attributed to Washington in that
calendar year, $275,000, exceeded the receipts threshold. Therefore, Company E
was subject to B&O taxes for the entire 2013 calendar year and its
substantial nexus continued through at least the 2014 calendar
year.
(b) Wholesaling
activity. Prior to September 1, 2015, other than as a result of continuing
substantial nexus pursuant to
RCW
82.04.220, a nonresident individual or a
business entity organized and commercially domiciled outside of Washington was
deemed to have substantial nexus with this state with respect to its
wholesaling activity in a calendar year only if it had a physical presence in
Washington in the calendar year. See WAC
458-20-193
regarding the continuing application of the physical presence substantial nexus
standard on wholesaling activity not subject to the economic nexus thresholds
discussed in this rule.
Statutory
Authority:
RCW
82.04.067,
82.32.300, and
82.01.060(2). WSR
13-22-044, § 458-20-19401, filed 10/31/13, effective 12/1/13. Statutory
Authority:
RCW
82.32.300 and
82.01.060(2). WSR
11-19-038, § 458-20-19401, filed 9/12/11, effective 10/13/11. WSR
13-21-033, § 458-20-19401, filed 10/9/2013, effective
11/9/2013