Search
458-20-19404  <<  458-20-19405 >>   458-20-195

WAC 458-20-19405

Agency filings affecting this section

CPI-U adjustments to minimum nexus thresholds for apportionable activities.

(1) Introduction.
(a) RCW 82.04.067(5) directs the department of revenue (department) to review the "substantial nexus thresholds" (thresholds) in RCW 82.04.067 (1)(c)(i) through (iii) each December. 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. For the first review, the measurement date is June 1, 2010. For all subsequent annual reviews, the measurement date is the date the thresholds were last adjusted.
(b) For purposes of determining the cumulative percentage change in the CPI-U, the department must compare the CPI-U available as of December 1st of the current year with the consumer price index as of the measurement date. For purposes of this subsection, the "measurement date" means the same as in (a) of this subsection.
(c) Adjustments to the thresholds will (i) be rounded to the nearest one thousand dollars, (ii) be effective as of January 1st immediately following the most recent annual review of the thresholds, and (iii) apply to tax periods beginning after the adjustments are made.
(2) Adjusted substantial nexus thresholds.
(a) The table below reflects the changes in the CPI-U and adjustments to the thresholds.
Calendar Year
CPI-U % Change
Time Period Measured
Receipts Threshold
Property Threshold
Payroll Threshold
2010
 
 
$250,000
$50,000
$50,000
2011
0.9%
6/1/2010 – 10/31/2010
$250,000
$50,000
$50,000
2012
4.5%
6/1/2010 – 10/31/2011
$250,000
$50,000
$50,000
2013
6.8%
6/1/2010 – 10/31/2012
$267,000
$53,000
$53,000
2014
TBD
1/1/2013 – 10/31/2013
TBD
TBD
TBD
CPI-U data through the month of October is generally the most current data available as of December 1st.
(b) The calendar year's thresholds in this subsection apply to the thresholds in RCW 82.04.067 and WAC 458-20-19401.
[Statutory Authority: RCW 82.04.067, 82.32.300, and 82.01.060(2). WSR 13-22-044, § 458-20-19405, filed 10/31/13, effective 12/1/13.]