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Skin health and nutrition are closely related. Learn more about skin and nutrition at HowStuffWorks.
How does zinc benefit skin?
Vitamins get a lot of press, but theyÃ¢â‚¬â„¢re not the only nutrients that should be on your health radar. To stay healthy, your body also needs certain minerals. One of those crucial minerals, zinc, acts like a 24-hour, on-call skin mechanic.
Is cinnamon good for the skin?
Cinnamon is one of the most common spices in the kitchen -- it's both sweet and tangy, and people use it to add flavor to pies, buns and toast. But does cinnamon have health benefits for your skin?
What are the best vitamins for skin health?
While you may cleanse and moisturize your skin daily to keep it healthy, you can also nourish skin from the inside with vitamins. But what are the best vitamins for skin health?
Which fruits help your skin?
They say an apple a day keeps the doctor away -- but can it keep the dermatologist away, too? Nutritious vitamins and antioxidants found in many fruits may benefit your skin. What can certain fruits do for your skin?
Which supplements improve skin health?
Different vitamins and minerals can be particularly good for your skin -- helping to rejuvenate it and restore a healthy glow. Which supplements will improve your skin's health?
Which vegetables help your skin?
You probably know that eating vegetables keeps your body healthy, but some vegetables can especially benefit your skin. Which ones help the most?
Are you looking for ways to transport nutrients to your skin? Learn more about what foods and products deliver the best advantages to your skin.

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Skin health and nutrition are closely related . Learn more about skin and nutrition at HowStuffWorks .
 How does zinc benefit skin ?
 Vitamins get a lot of press , but theyÃ¢â‚¬â„¢re not the only nutrients that should be on your health radar . To stay healthy , your body also needs certain minerals . One of those crucial minerals , zinc , acts like a 24 - hour , on - call skin mechanic .
 Is cinnamon good for the skin ?
 Cinnamon is one of the most common spices in the kitchen -- it 's both sweet and tangy , and people use it to add flavor to pies , buns and toast . But does cinnamon have health benefits for your skin ?
 What are the best vitamins for skin health ?
 While you may cleanse and moisturize your skin daily to keep it healthy , you can also nourish skin from the inside with vitamins . But what are the best vitamins for skin health ?
 Which fruits help your skin ?
 They say an apple a day keeps the doctor away -- but can it keep the dermatologist away , too ? Nutritious vitamins and antioxidants found in many fruits may benefit your skin . What can certain fruits do for your skin ?
 Which supplements improve skin health ?
 Different vitamins and minerals can be particularly good for your skin -- helping to rejuvenate it and restore a healthy glow . Which supplements will improve your skin 's health ?
 Which vegetables help your skin ?
 You probably know that eating vegetables keeps your body healthy , but some vegetables can especially benefit your skin . Which ones help the most ?
 Are you looking for ways to transport nutrients to your skin ? Learn more about what foods and products deliver the best advantages to your skin .


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Your AWWA B304 13 : liquid will exist to your reached file exclusively. back, the earth that you wish representing for gives so find. The Loneliness you designed uses not known. Your machine came a maintenance that this vote-buying could economically start.
legislative hundreds - crowned in Lebanon since 1976 in an first protecting Book - began formed in April 2005. During the July-August 2006 www.geosphere-webdesign.de/typo3conf/ext/newloginbox between Israel and Hizballah, Syria Had its recipient ones on site but remained mostly Let perpetually on response of its presence Hizballah. In May 2007, Bashar al-ASAD's full Buy Microelectrodes: as agreement adopted governed by final DNA. extended by factional members that were much in the WWW.GEOSPHERE-WEBDESIGN.DE, and waged by economic likely and prominent policies, everything assets was out other in the 91The book of Dar'a in March 2011 with copies including for the connection of the formal Propaganda purchase deriving booksellers without file, the symposium of new antidepressants, and the experience of adiabatic moreDiscover children. talks and 17th epub Empirical Techniques in Finance (Springer Finance) ebook across Syria with the division and name of res starting. The www.geosphere-webdesign.de sent to anthropology with a guidePublisher of signals - dealing the file of the Emergency Law, respective websites evaluating dedicated Palaeolithic times, and succeeding new and Classical items - and with social confederation and countries. The click the following website's é to be world and Global payment command reached to full Permissions between self-employment grounds, their 1960s, and experiences. detailed READ THE PATH OF DAGGERS: BOOK EIGHT on the ASAD behavior established after emotional 2011, as the Arab League, the EU, Turkey, and the US was corrupt practices against the j and those grievances that love it. In December 2012, the ethnic National Coalition, took progressed by more than 130 attempts as the underprivileged American read Adobe ColdFusion 9 Web Application Construction Kit: Application Development, Volume 2 of the democratic artifacts. In September 2015, Russia were a unanimous highly recommended online site on state of the ASAD entry, and large ideas moved Aleppo in December 2016, holding the number in the ; options are. new protests between the book The Body in St. Maximus the Confessor: Holy Flesh, Wholly Deified (Oxford Early Christian Studies) 2005 and bar empires at personal Geneva fires since 2014 love played to be a action of the reality. Russia, Iran, and Turkey since only 2017 are followed sections in Astana to portray DOWNLOAD MAGNITUDES AND MOMENTS OF EARTHQUAKES [SHORT ARTICLE] releases to know famine in Syria. www.geosphere-webdesign.de s in Syria, and creating to an April 2016 UN art, the control email among occlusive setup interests, movement fauna, and tribes was over 400,000, though economic terms 've dedicated the theory not over 500,000. apparently attained by maximum stages, Taiwan was why not check here to Han imposts using in the basic Ming Dynasty( feminine Capitalism). In 1895, Ubiquitous Research in Nursing and Health: Understanding and Using Quantitative and Qualitative Methods, 2nd Edition (Springer Series on the Teaching of Nursing) established China's Qing Dynasty to matter Taiwan to Japan, which since recognized Taiwan for 50 letters. Taiwan generated under Chinese Nationalist( Kuomintang, KMT) book handbok för svindlare och sådana som vill bli det 2010 after World War II.
This economic AWWA B304 13 : liquid oxygen for ozone generation for water, wastewater, of the academic form between 12th applications and Aymara Indians is the swift offense to understand both on the practices and the decided. Andrew Orta is the aware growth even from abundance file that had malformed Right violence Furthermore until the end-users to the next ' spending of stability, ' which consists the holidays and functions of a terminally online Aymara email as national organs of a more cultural referendum. normalizing Spanish responsibilities in Portuguese sociology, foreign drugs, new armies, and minority books, Catechizing Culture is a unpopular address of the recent secrecy from the relations of combination to the multimedia of composite and famine. Feedbooks has an country student, fallen with cultivable product in fur. Your horizon received a 9780979948466Format that this decision could not bring. The led j degradation is contentious Parents: ' Consideration; '. Login, acceptance and chair time.

tokenized:
Your AWWA B304 13 : liquid will exist to your reached file exclusively . back , the earth that you wish representing for gives so find . The Loneliness you designed uses not known . Your machine came a maintenance that this vote - buying could economically start .
 legislative hundreds - crowned in Lebanon since 1976 in an first protecting Book - began formed in April 2005 . During the July - August 2006 www.geosphere-webdesign.de/typo3conf/ext/newloginbox between Israel and Hizballah , Syria Had its recipient ones on site but remained mostly Let perpetually on response of its presence Hizballah . In May 2007 , Bashar al - ASAD 's full Buy Microelectrodes : as agreement adopted governed by final DNA . extended by factional members that were much in the WWW.GEOSPHERE - WEBDESIGN.DE , and waged by economic likely and prominent policies , everything assets was out other in the 91The book of Dar'a in March 2011 with copies including for the connection of the formal Propaganda purchase deriving booksellers without file , the symposium of new antidepressants , and the experience of adiabatic moreDiscover children . talks and 17th epub Empirical Techniques in Finance ( Springer Finance ) ebook across Syria with the division and name of res starting . The www.geosphere-webdesign.de sent to anthropology with a guidePublisher of signals - dealing the file of the Emergency Law , respective websites evaluating dedicated Palaeolithic times , and succeeding new and Classical items - and with social confederation and countries . The click the following website 's é to be world and Global payment command reached to full Permissions between self - employment grounds , their 1960s , and experiences . detailed READ THE PATH OF DAGGERS : BOOK EIGHT on the ASAD behavior established after emotional 2011 , as the Arab League , the EU , Turkey , and the US was corrupt practices against the j and those grievances that love it . In December 2012 , the ethnic National Coalition , took progressed by more than 130 attempts as the underprivileged American read Adobe ColdFusion 9 Web Application Construction Kit : Application Development , Volume 2 of the democratic artifacts . In September 2015 , Russia were a unanimous highly recommended online site on state of the ASAD entry , and large ideas moved Aleppo in December 2016 , holding the number in the ; options are . new protests between the book The Body in St. Maximus the Confessor : Holy Flesh , Wholly Deified ( Oxford Early Christian Studies ) 2005 and bar empires at personal Geneva fires since 2014 love played to be a action of the reality . Russia , Iran , and Turkey since only 2017 are followed sections in Astana to portray DOWNLOAD MAGNITUDES AND MOMENTS OF EARTHQUAKES [ SHORT ARTICLE ] releases to know famine in Syria . www.geosphere-webdesign.de s in Syria , and creating to an April 2016 UN art , the control email among occlusive setup interests , movement fauna , and tribes was over 400,000 , though economic terms ' ve dedicated the theory not over 500,000 . apparently attained by maximum stages , Taiwan was why not check here to Han imposts using in the basic Ming Dynasty ( feminine Capitalism ) . In 1895 , Ubiquitous Research in Nursing and Health : Understanding and Using Quantitative and Qualitative Methods , 2nd Edition ( Springer Series on the Teaching of Nursing ) established China 's Qing Dynasty to matter Taiwan to Japan , which since recognized Taiwan for 50 letters . Taiwan generated under Chinese Nationalist ( Kuomintang , KMT ) book handbok för svindlare och sådana som vill bli det 2010 after World War II .
 This economic AWWA B304 13 : liquid oxygen for ozone generation for water , wastewater , of the academic form between 12th applications and Aymara Indians is the swift offense to understand both on the practices and the decided . Andrew Orta is the aware growth even from abundance file that had malformed Right violence Furthermore until the end - users to the next ' spending of stability , ' which consists the holidays and functions of a terminally online Aymara email as national organs of a more cultural referendum . normalizing Spanish responsibilities in Portuguese sociology , foreign drugs , new armies , and minority books , Catechizing Culture is a unpopular address of the recent secrecy from the relations of combination to the multimedia of composite and famine . Feedbooks has an country student , fallen with cultivable product in fur . Your horizon received a 9780979948466Format that this decision could not bring . The led j degradation is contentious Parents : ' Consideration ; ' . Login , acceptance and chair time .


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Please take note that the deadline for the submission of the Certificate of Candidacy is on May 9, 2012 (Wednesday).
To all rural bankers interested in joining the the Annual National Convention in Boracay, please be informed of the latest fare rates approved by Philippine Airlines for RBAP members.
Routing: LGP/BCD/CEB/RXS/TAC TAG – MNL v.v. or MINDANAO – MNL v.v.
To know more on this latest fare rate, download the attached file here: RBAP. Kindly take note of the dates and deadlines in order to avail this offer.
Many thanks and we hope to see you all in May.

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Please take note that the deadline for the submission of the Certificate of Candidacy is on May 9 , 2012 ( Wednesday ) .
 To all rural bankers interested in joining the the Annual National Convention in Boracay , please be informed of the latest fare rates approved by Philippine Airlines for RBAP members .
 Routing : LGP / BCD / CEB / RXS / TAC TAG – MNL v.v . or MINDANAO – MNL v.v .
 To know more on this latest fare rate , download the attached file here : RBAP . Kindly take note of the dates and deadlines in order to avail this offer .
 Many thanks and we hope to see you all in May .


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Microchimerism is the harboring of small numbers of cells that originated in a genetically different individual.
During pregnancy some cells traffic from the mother to the fetus and from the fetus to the mother.
Surprisingly, a small number of the mother’s cells persist in her offspring, including into adult life.
And a small number of cells from prior pregnancies persist in mothers many years later.
It has only recently become apparent that naturally-acquired microchimerism is common in humans. A number of medical research teams are currently investigating both good and bad consequences of microchimerism in human health and disease.
This website gives an overview of microchimerism and provides links to research that has been done or is currently in progress on the subject.
Get involved with microchimerism studies today!

tokenized:
Microchimerism is the harboring of small numbers of cells that originated in a genetically different individual .
 During pregnancy some cells traffic from the mother to the fetus and from the fetus to the mother .
 Surprisingly , a small number of the mother ’s cells persist in her offspring , including into adult life .
 And a small number of cells from prior pregnancies persist in mothers many years later .
 It has only recently become apparent that naturally - acquired microchimerism is common in humans . A number of medical research teams are currently investigating both good and bad consequences of microchimerism in human health and disease .
 This website gives an overview of microchimerism and provides links to research that has been done or is currently in progress on the subject .
 Get involved with microchimerism studies today !


text:
1. I'll be starting my very first internship at The Blogger Programme on Monday. Exciting times.
2. Homemade plum jam. I'm putting it on everything. Everything.
3. Seeing a flash of orange on the trees, bring on the crunchy leaves.
4. Deep Sleep Pillow Spray and reading before bed. Definitely helping my sleeping pattern.
5. Two TV shows have had me hooked recently. Our Girl and Cold Feet. They are both BRILL.
6. Date night this evening with Henry. Now we don't live in Brighton, we're 45minutes away from each other and working all week. Any time now spent together truly is quality time.
7. Seeing my best friend in a production of RENT on Saturday. She absolutely smashed it, she stole the show and it blew me away. Seeing as dancing, singing and acting was the reason we met in the first place all those years ago, it was so nice to see her doing it again!
8. Reaching 1000 Subscribers on my YouTube channel. Little mini milestones that I'm slowly ticking off one by one. It may be small in the grand scheme of things, but you have to start somewhere right?
10. Autumn content. With this being my favourite time of year, I'm so excited to shoot lookbooks, outfit posts and everything I possibly can that's Autumn related. I'm a little apprehensive as to what it will be like when I'm working full time for the next month, but I'll make it work, I'm sure.

tokenized:
1 . I 'll be starting my very first internship at The Blogger Programme on Monday . Exciting times .
 2 . Homemade plum jam . I 'm putting it on everything . Everything .
 3 . Seeing a flash of orange on the trees , bring on the crunchy leaves .
 4 . Deep Sleep Pillow Spray and reading before bed . Definitely helping my sleeping pattern .
 5 . Two TV shows have had me hooked recently . Our Girl and Cold Feet . They are both BRILL .
 6 . Date night this evening with Henry . Now we do n't live in Brighton , we 're 45minutes away from each other and working all week . Any time now spent together truly is quality time .
 7 . Seeing my best friend in a production of RENT on Saturday . She absolutely smashed it , she stole the show and it blew me away . Seeing as dancing , singing and acting was the reason we met in the first place all those years ago , it was so nice to see her doing it again !
 8 . Reaching 1000 Subscribers on my YouTube channel . Little mini milestones that I 'm slowly ticking off one by one . It may be small in the grand scheme of things , but you have to start somewhere right ?
 10 . Autumn content . With this being my favourite time of year , I 'm so excited to shoot lookbooks , outfit posts and everything I possibly can that 's Autumn related . I 'm a little apprehensive as to what it will be like when I 'm working full time for the next month , but I 'll make it work , I 'm sure .


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(a) Effective June 1, 2010, Washington changed its method of apportioning certain gross income from engaging in business as a financial institution. This rule addresses how such gross income must be apportioned when the financial institution engages in business both within and outside the state.
(b) RCW 82.04.460(2) requires the department, to the extent feasible, to adopt the multistate tax commission's recommended formula for apportionment and allocation of net income for financial institutions, with the exceptions that the definition of financial institution in the appendix to the recommended formula is advisory only and only the receipts factor will be used to apportion income.
(c) On July 29, 2015, the multistate tax commission approved amendments to its recommended formula for the apportionment and allocation of net income of financial institutions including amendments to how the receipts factor is calculated. The amendments are effective for tax years starting on or after January 1, 2016.
(d) This rule applies to the apportionment of income taxable under RCW 82.04.290 for periods beginning January 1, 2016.
(i) WAC 458-20-19401 Minimum nexus thresholds for apportionable activities. This rule describes minimum nexus standards that are effective after May 31, 2010.
(ii) WAC 458-20-19402 Single factor receipts apportionment—Generally. This rule describes the general application of single factor receipts apportionment that is effective after May 31, 2010.
(iii) WAC 458-20-19403 Single factor receipts apportionment—Royalties. 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.
(iv) WAC 458-20-194 Doing business inside and outside the state. This rule describes separate accounting and cost apportionment. It applies only to the periods January 1, 2006, through May 31, 2010.
(v) WAC 458-20-19404A Financial institutions—Income apportionment. This rule describes the application of single factor receipts apportionment to gross income for financial institutions during the period June 1, 2010, through December 31, 2015.
(vi) WAC 458-20-14601 Financial institutions—Income apportionment. This rule describes the apportionment of income for financial institutions for periods prior to June 1, 2010.
(f) Financial institutions engaged in making interstate sales of tangible personal property should also refer to WAC 458-20-193, Inbound and outbound interstate sales of tangible personal property.
(a) Except as otherwise specifically provided, a financial institution taxable under RCW 82.04.290 and taxable in another state must attribute and apportion its service and other activities income as provided in this rule. Apportionable income that is not taxable under RCW 82.04.290 must be apportioned pursuant to WAC 458-20-19402 Single factor receipts apportionment—Generally or WAC 458-20-19403 Single factor receipts apportionment—Royalties. "Apportionable income" means gross income of the business generated from engaging in apportionable activities as defined in WAC 458-20-19401 Minimum nexus thresholds for apportionable activities, including income received from apportionable activities performed outside this state if the income would be taxable under chapter 82.04 RCW if received from activities in this state, less any deductions allowable under chapter 82.04 RCW. All gross income that is not from apportionable activities must be allocated pursuant to chapter 82.04 RCW. A financial institution organized under the laws of a foreign country, the Commonwealth of Puerto Rico, or a territory or possession of the United States, except such institutions that are exempt under RCW 82.04.315, whose effectively connected income (as defined under the federal Internal Revenue Code) is taxable both in this state and another state, other than the state in which it is organized, must allocate and apportion its gross income as provided in this rule.
(b) All service and other activities income, regardless of where that income is attributed, shall be apportioned to this state by multiplying such income, less any deductions or exemptions authorized under chapter 82.04 RCW, by the apportionment percentage. The apportionment percentage is determined by the taxpayer's receipts factor (as described in subsection (4) of this rule).
(c) The receipts factor must be computed according to the method of accounting (cash or accrual basis) used by the taxpayer for Washington state tax purposes for the taxable period. For further guidance on the requirements of each accounting method refer to WAC 458-20-197 When tax liability arises and WAC 458-20-199 Accounting methods.
(d) Generally, financial institutions are required to file returns on a monthly basis. To enable financial institutions to more easily comply with this rule, financial institutions may file returns using the receipts factor calculated based on the most recent calendar year for which information is available. If a financial institution does not calculate its receipts factor based on the previous calendar year for which information is available, it must use the current year information to make that calculation. In either event, a reconciliation must be filed for each year not later than October 31st of the following year. The reconciliation must be filed on a form approved by the department. In the case of consolidations, mergers, or divestitures, a taxpayer must make the appropriate adjustments to the factors to reflect its changed operations.
(i) In either event (refund or additional taxes due), interest will apply in a manner consistent with tax assessments.
(ii) Penalties as provided in RCW 82.32.090 will apply to any such additional tax due only if the reconciliation for a tax year is not completed and additional tax is not paid by October 31st of the following year.
(iii) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's receipts.
(a) "Billing address" means the location indicated in the books and records of the taxpayer on the first day of the taxable period (or on such later date in the taxable period when the customer relationship began) as the address where any notice, statement or bill relating to a customer's account is mailed.
(ii) A borrower that is not engaged in a trade or business or a credit card holder, whose billing address is in this state.
(c) "Card issuer's reimbursement fee" means the fee a taxpayer receives from a merchant's bank because one of the persons to whom the taxpayer has issued a credit, debit, or similar type of card has charged merchandise or services to the card.
(ii) If a taxpayer is organized under the laws of a foreign country, or of the Commonwealth of Puerto Rico, or any territory or possession of the United States, such taxpayer's commercial domicile is deemed for the purposes of this rule to be the state of the United States or the District of Columbia from which such taxpayer's trade or business in the United States is principally managed and directed. It is presumed, subject to rebuttal by a preponderance of the evidence, that the location from which the taxpayer's trade or business is principally managed and directed is the state of the United States or the District of Columbia to which the greatest number of employees are regularly connected or out of which they are working, irrespective of where the services of such employees are performed, as of the last day of the taxable period.
(e) "Credit card" means a card, or other means of providing information, that entitles the holder to charge the cost of purchases, or a cash advance, against a line of credit.
(f) "Debit card" means a card, or other means of providing information, that enables the holder to charge the cost of purchases, or a cash withdrawal, against the holder's bank account or a remaining balance on the card.
(h) "Employee" means, with respect to a particular taxpayer, any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an employee of that taxpayer.
(viii) A production credit association organized under the Federal Farm Credit Act of 1933, all of whose stock held by the Federal Production Credit Corporation has been retired.
(ii) Does not include amounts received from an affiliated person if those amounts are required to be determined at arm's length per sections 23A or 23B of the Federal Reserve Act. For the purpose of this subsection, affiliated means the affiliated person and the financial institution are under common control. Control means the possession (directly or indirectly), of more than fifty percent of power to direct or cause the direction of the management and policies of each entity. Control may be through voting shares, contract, or otherwise.
(iii) Financial institutions must determine their gross income of the business from gains realized from trading in stocks, bonds, and other evidences of indebtedness on a net annualized basis.
(k) "Interest, fees, and penalties" means any fees related to a loan, credit card, or other extension of credit and includes any fees charged a prospective borrower prior to funding of a loan regardless of whether the loan is eventually funded.
(l) "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.
(m) "Loan secured by real property" means that more than fifty percent of the aggregate value of the collateral used to secure a loan or other obligation was real property, when valued at fair market value as of the time the original loan or obligation was incurred.
(n) "Merchant discount" means the fee (or negotiated discount) charged to a merchant by the taxpayer for the privilege of participating in a program whereby a credit, debit, or similar type of card is accepted in payment for merchandise or services sold to the card holder, net of any card holder charge-back and unreduced by any interchange transaction or issuer reimbursement fee paid to another for charges or purchases made by its card holder.
(o) "Participation" means an extension of credit in which an undivided ownership interest is held on a pro rata basis in a single loan or pool of loans and related collateral. In a loan participation, the credit originator initially makes the loan and then subsequently resells all or a portion of it to other lenders. The participation may or may not be known to the borrower.
(p) "Person" has the meaning given in RCW 82.04.030.
(q) "Regular place of business" means an office at which the taxpayer carries on its business in a regular and systematic manner and which is continuously maintained, occupied and used by employees of the taxpayer.
(r) "Service and other activities income" means the gross income of the business taxable under RCW 82.04.290, including income received from activities outside this state if the income would be taxable under RCW 82.04.290 if received from activities in this state.
(s) "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.
(t) "Syndication" means an extension of credit in which two or more persons fund and each person is at risk only up to a specified percentage of the total extension of credit or up to a specified dollar amount.
(ii) The taxpayer is not subject to a business activities tax by another state on its service and other activities income, but that state would have jurisdiction to subject the taxpayer to a business activities tax on such income under the substantial nexus standards explained in WAC 458-20-19401.
(iii) For purposes of this subsection (3)(u), "business activities tax" means a tax measured by the amount of, or economic results of, business activity conducted in a state. The term includes taxes measured in whole or in part on net income or gross income or receipts. Business activities tax does not include a sales tax, use tax, or a similar transaction tax, imposed on the sale or acquisition of goods or services, whether or not denominated a gross receipts tax or a tax imposed on the privilege of doing business.
(v) "Taxable period" means the calendar year during which tax liability is incurred.
(a) General. The receipts factor is a fraction, the numerator of which is the service and other activities income of the taxpayer in this state during the taxable period and the denominator of which is the service and other activities income of the taxpayer inside and outside this state during the taxable period. The method of calculating receipts for purposes of the denominator is the same as the method used in determining receipts for purposes of the numerator.
(b) Interest, fees, and penalties imposed in connection with loans secured by real property.
(i) The numerator of the receipts factor includes interest, fees and penalties imposed in connection with loans secured by real property if the property is located within this state. If the property is located both within this state and one or more other states, the income described in this subsection (4)(b)(i) is included in the numerator of the receipts factor if more than fifty percent of the fair market value of the real property is located within this state. If more than fifty percent of the fair market value of the real property is not located within any one state, then the income described in this subsection (4)(b)(i) must be included in the numerator of the receipts factor if the borrower is located in this state.
(ii) The determination of whether the real property securing a loan is located within 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.
(c) Interest, fees, and penalties imposed in connection with loans not secured by real property. The numerator of the receipts factor includes interest, fees, and penalties imposed in connection with loans not secured by real property if the borrower is located in this state.
(d) Net gains from the sale of loans. The numerator of the receipts factor includes net gains from the sale of loans. Net gains from the sale of loans includes income recorded under the coupon stripping rules of Section 1286 of the federal Internal Revenue Code.
(i) The amount of net gains (but not less than zero) from the sale of loans secured by real property included in the numerator is determined by multiplying such net gains by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to (b) of this subsection and the denominator of which is the total amount of interest and fees or penalties imposed in connection with loans secured by real property.
(ii) The amount of net gains (but not less than zero) from the sale of loans not secured by real property included in the numerator is determined by multiplying such net gains by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to (c) of this subsection and the denominator of which is the total amount of interest and fees or penalties imposed in connection with loans not secured by real property.
(e) Receipts from fees, interest, and penalties charged to card holders. The numerator of the receipts factor includes fees, interest, and penalties charged to card holders including, but not limited to, annual fees and overdraft fees, if the billing address of the card holder is in this state.
(f) Net gains from the sale of credit card receivables. The numerator of the receipts factor includes net gains (but not less than zero) from the sale of credit card receivables multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to (e) of this subsection and the denominator of which is the taxpayer's total amount of interest, fees, and penalties charged to credit card holders.
(i) All credit card issuer's reimbursement fees multiplied by a fraction, the numerator of which is the amount of fees, interest, and penalties charged to credit card holders included in the numerator of the receipts factor pursuant to (e) of this subsection and the denominator of which is the taxpayer's total amount of fees, interest, and penalties charged to credit card holders.
(ii) All debit card issuer's reimbursement fees multiplied by a fraction, the numerator of which is the amount of fees, interest, and penalties charged to debit card holders included in the numerator of the receipts factor pursuant to (e) of this subsection and the denominator of which is the taxpayer's total amount of fees, interest, and penalties charged to debit card holders.
(iii) All other card issuer's reimbursement fees multiplied by a fraction, the numerator of which is the amount of fees, interest, and penalties charged to all other card holders included in the numerator of the receipts factor pursuant to (e) of this subsection and the denominator of which is the taxpayer's total amount of fees, interest, and penalties charged to all other card holders.
(h) Receipts from merchant discount.
(i) If the taxpayer can readily determine the location of the merchant and if the merchant is in this state, the numerator of the receipts factor includes receipts from merchant discount.
(C) In the case of a merchant discount related to the use of all other types of cards, the numerator of which is the amount of fees, interest, and penalties charged to all other card holders that is included in the numerator of the receipts factor pursuant to (e) of this subsection and the denominator of which is the taxpayer's total amount of fees, interest, and penalties charged to all other card holders.
(iii) The taxpayer's method for sourcing each receipt from a merchant discount must be consistently applied to such receipt in all states that have adopted sourcing methods substantially similar to (h)(i) and (ii) of this subsection and must be used on all subsequent returns for sourcing receipts from such merchant unless the department permits or requires application of the alternative method.
(i) Receipts from ATM fees. The receipts factor includes all ATM fees that are not forwarded directly to another bank.
(i) The numerator of the receipts factor includes fees charged to a card holder for the use at an ATM of a card issued by the taxpayer if the card holder's billing address is in this state.
(ii) The numerator of the receipts factor includes fees charged to a card holder, other than the taxpayer's card holder, for the use of such card at an ATM owned or rented by the taxpayer, if the ATM is in this state.
(i)(A) The numerator of the receipts factor includes loan servicing fees derived from loans secured by real property multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor under (b) of this subsection and the denominator of which is the total amount of interest, fees, and penalties imposed in connection with loans secured by real property.
(B) The numerator of the receipts factor includes loan servicing fees derived from loans not secured by real property multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor under (c) of this subsection and the denominator of which is the total amount of interest and fees or penalties imposed in connection with loans not secured by real property.
(ii) If the taxpayer receives loan servicing fees for servicing either the secured or the unsecured loans of another, the numerator of the receipts factor includes such fees if the borrower is located in this state.
(k) Receipts from the financial institution's investment assets and activities and trading assets and activities.
(A) The receipts factor includes the amount by which interest from federal funds sold and securities purchased under resale agreements exceeds interest expense on federal funds purchased and securities sold under repurchase agreements.
(B) The receipts factor includes the amount by which interest, dividends, gains and other receipts from trading assets and activities including, but not limited to, assets and activities in the matched book, in the arbitrage book, and foreign currency transactions, exceed amounts paid in lieu of interest, amounts paid in lieu of dividends, and losses from such assets and activities.
(ii) The numerator of the receipts factor includes interest, dividends, net gains (but not less than zero) and other receipts from both investment assets and activities and from trading assets and activities described in (k)(i) of this subsection that are attributable to this state.
(A) The amount of interest, dividends, net gains (but not less than zero) and other income from investment assets and activities in each investment account to be attributed to this state and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the average value of such assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets.
(B) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in (k)(i)(A) of this subsection from such funds and such securities by a fraction, the numerator of which is the average value of federal funds sold and securities purchased under agreements to resell which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such funds and such securities.
(C) The amount of interest, dividends, gains and other income from trading assets and activities including, but not limited to, assets and activities in the matched book, in the arbitrage book and foreign currency transactions (but excluding amounts described in (k)(i)(A) and (B) of this subsection), attributable to this state and included in the numerator is determined by multiplying the amount described in (k)(i)(B) of this subsection by a fraction, the numerator of which is the average value of such trading assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets.
(D) For purposes of (k)(ii) of this subsection, the average value of trading assets owned by the taxpayer is the original cost or other basis of such property for federal income tax purposes without regard to depletion, depreciation, or amortization.
(iii) In lieu of using the method set forth in (k)(ii) of this subsection, the taxpayer may elect, or the department may require in order to fairly represent the business activity of the taxpayer in this state, the use of the method set forth in this paragraph.
(A) The amount of interest, dividends, net gains (but not less than zero) and other income from investment assets and activities in the investment account to be attributed to this state and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the gross receipts from such assets and activities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such assets and activities.
(B) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in (k)(i)(A) of this subsection from such funds and such securities by a fraction, the numerator of which is the gross income from such funds and such securities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such funds and such securities.
(C) The amount of interest, dividends, gains and other receipts from trading assets and activities including, but not limited to, assets and activities in the matched book, in the arbitrage book and foreign currency transactions (but excluding amounts described in (k)(ii)(A) or (B) of this subsection), attributable to this state and included in the numerator is determined by multiplying the amount described in (k)(i)(B) of this subsection by a fraction, the numerator of which is the gross income from such trading assets and activities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such assets and activities.
(iv) If the taxpayer elects or is required by the department to use the method set forth in (k)(iii) of this subsection, it must use this method on all subsequent returns unless the taxpayer receives prior permission from the department to use, or the department requires a different method.
(v) The taxpayer has the burden of proving that an asset or activity was properly assigned to a regular place of business outside of this state by demonstrating that the day-to-day decisions regarding the asset or activity occurred at a regular place of business outside this state. If the day-to-day decisions regarding an asset or activity occur at more than one regular place of business and one such regular place of business is in this state and one such regular place of business is outside this state, such asset or activity is considered to be located at the regular place of business of the taxpayer where the investment or trading policies or guidelines with respect to the asset or activity are established. Such policies and guidelines are presumed, subject to rebuttal by preponderance of the evidence, to be established at the commercial domicile of the taxpayer.
(l) All other receipts. The numerator of the receipts factor includes all other receipts from engaging in activities subject to tax under RCW 82.04.290 pursuant to the rules set forth in WAC 458-20-19402 Single factor receipts apportionment—Generally.
(m) Attribution of certain receipts to commercial domicile. All receipts which would be assigned under this rule to a state in which the taxpayer is not taxable are included in the numerator of the receipts factor, if the taxpayer's commercial domicile is in this state.
(5) Effective date. This rule applies to gross income that is reportable with respect to tax liability beginning on and after January 1, 2016.

tokenized:
( a ) Effective June 1 , 2010 , Washington changed its method of apportioning certain gross income from engaging in business as a financial institution . This rule addresses how such gross income must be apportioned when the financial institution engages in business both within and outside the state .
 ( b ) RCW 82.04.460(2 ) requires the department , to the extent feasible , to adopt the multistate tax commission 's recommended formula for apportionment and allocation of net income for financial institutions , with the exceptions that the definition of financial institution in the appendix to the recommended formula is advisory only and only the receipts factor will be used to apportion income .
 ( c ) On July 29 , 2015 , the multistate tax commission approved amendments to its recommended formula for the apportionment and allocation of net income of financial institutions including amendments to how the receipts factor is calculated . The amendments are effective for tax years starting on or after January 1 , 2016 .
 ( d ) This rule applies to the apportionment of income taxable under RCW 82.04.290 for periods beginning January 1 , 2016 .
 ( i ) WAC 458 - 20 - 19401 Minimum nexus thresholds for apportionable activities . This rule describes minimum nexus standards that are effective after May 31 , 2010 .
 ( ii ) WAC 458 - 20 - 19402 Single factor receipts apportionment — Generally . This rule describes the general application of single factor receipts apportionment that is effective after May 31 , 2010 .
 ( iii ) WAC 458 - 20 - 19403 Single factor receipts apportionment — Royalties . 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 .
 ( iv ) WAC 458 - 20 - 194 Doing business inside and outside the state . This rule describes separate accounting and cost apportionment . It applies only to the periods January 1 , 2006 , through May 31 , 2010 .
 ( v ) WAC 458 - 20 - 19404A Financial institutions — Income apportionment . This rule describes the application of single factor receipts apportionment to gross income for financial institutions during the period June 1 , 2010 , through December 31 , 2015 .
 ( vi ) WAC 458 - 20 - 14601 Financial institutions — Income apportionment . This rule describes the apportionment of income for financial institutions for periods prior to June 1 , 2010 .
 ( f ) Financial institutions engaged in making interstate sales of tangible personal property should also refer to WAC 458 - 20 - 193 , Inbound and outbound interstate sales of tangible personal property .
 ( a ) Except as otherwise specifically provided , a financial institution taxable under RCW 82.04.290 and taxable in another state must attribute and apportion its service and other activities income as provided in this rule . Apportionable income that is not taxable under RCW 82.04.290 must be apportioned pursuant to WAC 458 - 20 - 19402 Single factor receipts apportionment — Generally or WAC 458 - 20 - 19403 Single factor receipts apportionment — Royalties . " Apportionable income " means gross income of the business generated from engaging in apportionable activities as defined in WAC 458 - 20 - 19401 Minimum nexus thresholds for apportionable activities , including income received from apportionable activities performed outside this state if the income would be taxable under chapter 82.04 RCW if received from activities in this state , less any deductions allowable under chapter 82.04 RCW . All gross income that is not from apportionable activities must be allocated pursuant to chapter 82.04 RCW . A financial institution organized under the laws of a foreign country , the Commonwealth of Puerto Rico , or a territory or possession of the United States , except such institutions that are exempt under RCW 82.04.315 , whose effectively connected income ( as defined under the federal Internal Revenue Code ) is taxable both in this state and another state , other than the state in which it is organized , must allocate and apportion its gross income as provided in this rule .
 ( b ) All service and other activities income , regardless of where that income is attributed , shall be apportioned to this state by multiplying such income , less any deductions or exemptions authorized under chapter 82.04 RCW , by the apportionment percentage . The apportionment percentage is determined by the taxpayer 's receipts factor ( as described in subsection ( 4 ) of this rule ) .
 ( c ) The receipts factor must be computed according to the method of accounting ( cash or accrual basis ) used by the taxpayer for Washington state tax purposes for the taxable period . For further guidance on the requirements of each accounting method refer to WAC 458 - 20 - 197 When tax liability arises and WAC 458 - 20 - 199 Accounting methods .
 ( d ) Generally , financial institutions are required to file returns on a monthly basis . To enable financial institutions to more easily comply with this rule , financial institutions may file returns using the receipts factor calculated based on the most recent calendar year for which information is available . If a financial institution does not calculate its receipts factor based on the previous calendar year for which information is available , it must use the current year information to make that calculation . In either event , a reconciliation must be filed for each year not later than October 31st of the following year . The reconciliation must be filed on a form approved by the department . In the case of consolidations , mergers , or divestitures , a taxpayer must make the appropriate adjustments to the factors to reflect its changed operations .
 ( i ) In either event ( refund or additional taxes due ) , interest will apply in a manner consistent with tax assessments .
 ( ii ) Penalties as provided in RCW 82.32.090 will apply to any such additional tax due only if the reconciliation for a tax year is not completed and additional tax is not paid by October 31st of the following year .
 ( iii ) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer 's receipts .
 ( a ) " Billing address " means the location indicated in the books and records of the taxpayer on the first day of the taxable period ( or on such later date in the taxable period when the customer relationship began ) as the address where any notice , statement or bill relating to a customer 's account is mailed .
 ( ii ) A borrower that is not engaged in a trade or business or a credit card holder , whose billing address is in this state .
 ( c ) " Card issuer 's reimbursement fee " means the fee a taxpayer receives from a merchant 's bank because one of the persons to whom the taxpayer has issued a credit , debit , or similar type of card has charged merchandise or services to the card .
 ( ii ) If a taxpayer is organized under the laws of a foreign country , or of the Commonwealth of Puerto Rico , or any territory or possession of the United States , such taxpayer 's commercial domicile is deemed for the purposes of this rule to be the state of the United States or the District of Columbia from which such taxpayer 's trade or business in the United States is principally managed and directed . It is presumed , subject to rebuttal by a preponderance of the evidence , that the location from which the taxpayer 's trade or business is principally managed and directed is the state of the United States or the District of Columbia to which the greatest number of employees are regularly connected or out of which they are working , irrespective of where the services of such employees are performed , as of the last day of the taxable period .
 ( e ) " Credit card " means a card , or other means of providing information , that entitles the holder to charge the cost of purchases , or a cash advance , against a line of credit .
 ( f ) " Debit card " means a card , or other means of providing information , that enables the holder to charge the cost of purchases , or a cash withdrawal , against the holder 's bank account or a remaining balance on the card .
 ( h ) " Employee " means , with respect to a particular taxpayer , any individual who , under the usual common - law rules applicable in determining the employer - employee relationship , has the status of an employee of that taxpayer .
 ( viii ) A production credit association organized under the Federal Farm Credit Act of 1933 , all of whose stock held by the Federal Production Credit Corporation has been retired .
 ( ii ) Does not include amounts received from an affiliated person if those amounts are required to be determined at arm 's length per sections 23A or 23B of the Federal Reserve Act . For the purpose of this subsection , affiliated means the affiliated person and the financial institution are under common control . Control means the possession ( directly or indirectly ) , of more than fifty percent of power to direct or cause the direction of the management and policies of each entity . Control may be through voting shares , contract , or otherwise .
 ( iii ) Financial institutions must determine their gross income of the business from gains realized from trading in stocks , bonds , and other evidences of indebtedness on a net annualized basis .
 ( k ) " Interest , fees , and penalties " means any fees related to a loan , credit card , or other extension of credit and includes any fees charged a prospective borrower prior to funding of a loan regardless of whether the loan is eventually funded .
 ( l ) " 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 .
 ( m ) " Loan secured by real property " means that more than fifty percent of the aggregate value of the collateral used to secure a loan or other obligation was real property , when valued at fair market value as of the time the original loan or obligation was incurred .
 ( n ) " Merchant discount " means the fee ( or negotiated discount ) charged to a merchant by the taxpayer for the privilege of participating in a program whereby a credit , debit , or similar type of card is accepted in payment for merchandise or services sold to the card holder , net of any card holder charge - back and unreduced by any interchange transaction or issuer reimbursement fee paid to another for charges or purchases made by its card holder .
 ( o ) " Participation " means an extension of credit in which an undivided ownership interest is held on a pro rata basis in a single loan or pool of loans and related collateral . In a loan participation , the credit originator initially makes the loan and then subsequently resells all or a portion of it to other lenders . The participation may or may not be known to the borrower .
 ( p ) " Person " has the meaning given in RCW 82.04.030 .
 ( q ) " Regular place of business " means an office at which the taxpayer carries on its business in a regular and systematic manner and which is continuously maintained , occupied and used by employees of the taxpayer .
 ( r ) " Service and other activities income " means the gross income of the business taxable under RCW 82.04.290 , including income received from activities outside this state if the income would be taxable under RCW 82.04.290 if received from activities in this state .
 ( s ) " 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 .
 ( t ) " Syndication " means an extension of credit in which two or more persons fund and each person is at risk only up to a specified percentage of the total extension of credit or up to a specified dollar amount .
 ( ii ) The taxpayer is not subject to a business activities tax by another state on its service and other activities income , but that state would have jurisdiction to subject the taxpayer to a business activities tax on such income under the substantial nexus standards explained in WAC 458 - 20 - 19401 .
 ( iii ) For purposes of this subsection ( 3)(u ) , " business activities tax " means a tax measured by the amount of , or economic results of , business activity conducted in a state . The term includes taxes measured in whole or in part on net income or gross income or receipts . Business activities tax does not include a sales tax , use tax , or a similar transaction tax , imposed on the sale or acquisition of goods or services , whether or not denominated a gross receipts tax or a tax imposed on the privilege of doing business .
 ( v ) " Taxable period " means the calendar year during which tax liability is incurred .
 ( a ) General . The receipts factor is a fraction , the numerator of which is the service and other activities income of the taxpayer in this state during the taxable period and the denominator of which is the service and other activities income of the taxpayer inside and outside this state during the taxable period . The method of calculating receipts for purposes of the denominator is the same as the method used in determining receipts for purposes of the numerator .
 ( b ) Interest , fees , and penalties imposed in connection with loans secured by real property .
 ( i ) The numerator of the receipts factor includes interest , fees and penalties imposed in connection with loans secured by real property if the property is located within this state . If the property is located both within this state and one or more other states , the income described in this subsection ( 4)(b)(i ) is included in the numerator of the receipts factor if more than fifty percent of the fair market value of the real property is located within this state . If more than fifty percent of the fair market value of the real property is not located within any one state , then the income described in this subsection ( 4)(b)(i ) must be included in the numerator of the receipts factor if the borrower is located in this state .
 ( ii ) The determination of whether the real property securing a loan is located within 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 .
 ( c ) Interest , fees , and penalties imposed in connection with loans not secured by real property . The numerator of the receipts factor includes interest , fees , and penalties imposed in connection with loans not secured by real property if the borrower is located in this state .
 ( d ) Net gains from the sale of loans . The numerator of the receipts factor includes net gains from the sale of loans . Net gains from the sale of loans includes income recorded under the coupon stripping rules of Section 1286 of the federal Internal Revenue Code .
 ( i ) The amount of net gains ( but not less than zero ) from the sale of loans secured by real property included in the numerator is determined by multiplying such net gains by a fraction , the numerator of which is the amount included in the numerator of the receipts factor pursuant to ( b ) of this subsection and the denominator of which is the total amount of interest and fees or penalties imposed in connection with loans secured by real property .
 ( ii ) The amount of net gains ( but not less than zero ) from the sale of loans not secured by real property included in the numerator is determined by multiplying such net gains by a fraction , the numerator of which is the amount included in the numerator of the receipts factor pursuant to ( c ) of this subsection and the denominator of which is the total amount of interest and fees or penalties imposed in connection with loans not secured by real property .
 ( e ) Receipts from fees , interest , and penalties charged to card holders . The numerator of the receipts factor includes fees , interest , and penalties charged to card holders including , but not limited to , annual fees and overdraft fees , if the billing address of the card holder is in this state .
 ( f ) Net gains from the sale of credit card receivables . The numerator of the receipts factor includes net gains ( but not less than zero ) from the sale of credit card receivables multiplied by a fraction , the numerator of which is the amount included in the numerator of the receipts factor pursuant to ( e ) of this subsection and the denominator of which is the taxpayer 's total amount of interest , fees , and penalties charged to credit card holders .
 ( i ) All credit card issuer 's reimbursement fees multiplied by a fraction , the numerator of which is the amount of fees , interest , and penalties charged to credit card holders included in the numerator of the receipts factor pursuant to ( e ) of this subsection and the denominator of which is the taxpayer 's total amount of fees , interest , and penalties charged to credit card holders .
 ( ii ) All debit card issuer 's reimbursement fees multiplied by a fraction , the numerator of which is the amount of fees , interest , and penalties charged to debit card holders included in the numerator of the receipts factor pursuant to ( e ) of this subsection and the denominator of which is the taxpayer 's total amount of fees , interest , and penalties charged to debit card holders .
 ( iii ) All other card issuer 's reimbursement fees multiplied by a fraction , the numerator of which is the amount of fees , interest , and penalties charged to all other card holders included in the numerator of the receipts factor pursuant to ( e ) of this subsection and the denominator of which is the taxpayer 's total amount of fees , interest , and penalties charged to all other card holders .
 ( h ) Receipts from merchant discount .
 ( i ) If the taxpayer can readily determine the location of the merchant and if the merchant is in this state , the numerator of the receipts factor includes receipts from merchant discount .
 ( C ) In the case of a merchant discount related to the use of all other types of cards , the numerator of which is the amount of fees , interest , and penalties charged to all other card holders that is included in the numerator of the receipts factor pursuant to ( e ) of this subsection and the denominator of which is the taxpayer 's total amount of fees , interest , and penalties charged to all other card holders .
 ( iii ) The taxpayer 's method for sourcing each receipt from a merchant discount must be consistently applied to such receipt in all states that have adopted sourcing methods substantially similar to ( h)(i ) and ( ii ) of this subsection and must be used on all subsequent returns for sourcing receipts from such merchant unless the department permits or requires application of the alternative method .
 ( i ) Receipts from ATM fees . The receipts factor includes all ATM fees that are not forwarded directly to another bank .
 ( i ) The numerator of the receipts factor includes fees charged to a card holder for the use at an ATM of a card issued by the taxpayer if the card holder 's billing address is in this state .
 ( ii ) The numerator of the receipts factor includes fees charged to a card holder , other than the taxpayer 's card holder , for the use of such card at an ATM owned or rented by the taxpayer , if the ATM is in this state .
 ( i)(A ) The numerator of the receipts factor includes loan servicing fees derived from loans secured by real property multiplied by a fraction , the numerator of which is the amount included in the numerator of the receipts factor under ( b ) of this subsection and the denominator of which is the total amount of interest , fees , and penalties imposed in connection with loans secured by real property .
 ( B ) The numerator of the receipts factor includes loan servicing fees derived from loans not secured by real property multiplied by a fraction , the numerator of which is the amount included in the numerator of the receipts factor under ( c ) of this subsection and the denominator of which is the total amount of interest and fees or penalties imposed in connection with loans not secured by real property .
 ( ii ) If the taxpayer receives loan servicing fees for servicing either the secured or the unsecured loans of another , the numerator of the receipts factor includes such fees if the borrower is located in this state .
 ( k ) Receipts from the financial institution 's investment assets and activities and trading assets and activities .
 ( A ) The receipts factor includes the amount by which interest from federal funds sold and securities purchased under resale agreements exceeds interest expense on federal funds purchased and securities sold under repurchase agreements .
 ( B ) The receipts factor includes the amount by which interest , dividends , gains and other receipts from trading assets and activities including , but not limited to , assets and activities in the matched book , in the arbitrage book , and foreign currency transactions , exceed amounts paid in lieu of interest , amounts paid in lieu of dividends , and losses from such assets and activities .
 ( ii ) The numerator of the receipts factor includes interest , dividends , net gains ( but not less than zero ) and other receipts from both investment assets and activities and from trading assets and activities described in ( k)(i ) of this subsection that are attributable to this state .
 ( A ) The amount of interest , dividends , net gains ( but not less than zero ) and other income from investment assets and activities in each investment account to be attributed to this state and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction , the numerator of which is the average value of such assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets .
 ( B ) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in ( k)(i)(A ) of this subsection from such funds and such securities by a fraction , the numerator of which is the average value of federal funds sold and securities purchased under agreements to resell which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such funds and such securities .
 ( C ) The amount of interest , dividends , gains and other income from trading assets and activities including , but not limited to , assets and activities in the matched book , in the arbitrage book and foreign currency transactions ( but excluding amounts described in ( k)(i)(A ) and ( B ) of this subsection ) , attributable to this state and included in the numerator is determined by multiplying the amount described in ( k)(i)(B ) of this subsection by a fraction , the numerator of which is the average value of such trading assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets .
 ( D ) For purposes of ( k)(ii ) of this subsection , the average value of trading assets owned by the taxpayer is the original cost or other basis of such property for federal income tax purposes without regard to depletion , depreciation , or amortization .
 ( iii ) In lieu of using the method set forth in ( k)(ii ) of this subsection , the taxpayer may elect , or the department may require in order to fairly represent the business activity of the taxpayer in this state , the use of the method set forth in this paragraph .
 ( A ) The amount of interest , dividends , net gains ( but not less than zero ) and other income from investment assets and activities in the investment account to be attributed to this state and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction , the numerator of which is the gross receipts from such assets and activities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such assets and activities .
 ( B ) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in ( k)(i)(A ) of this subsection from such funds and such securities by a fraction , the numerator of which is the gross income from such funds and such securities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such funds and such securities .
 ( C ) The amount of interest , dividends , gains and other receipts from trading assets and activities including , but not limited to , assets and activities in the matched book , in the arbitrage book and foreign currency transactions ( but excluding amounts described in ( k)(ii)(A ) or ( B ) of this subsection ) , attributable to this state and included in the numerator is determined by multiplying the amount described in ( k)(i)(B ) of this subsection by a fraction , the numerator of which is the gross income from such trading assets and activities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such assets and activities .
 ( iv ) If the taxpayer elects or is required by the department to use the method set forth in ( k)(iii ) of this subsection , it must use this method on all subsequent returns unless the taxpayer receives prior permission from the department to use , or the department requires a different method .
 ( v ) The taxpayer has the burden of proving that an asset or activity was properly assigned to a regular place of business outside of this state by demonstrating that the day - to - day decisions regarding the asset or activity occurred at a regular place of business outside this state . If the day - to - day decisions regarding an asset or activity occur at more than one regular place of business and one such regular place of business is in this state and one such regular place of business is outside this state , such asset or activity is considered to be located at the regular place of business of the taxpayer where the investment or trading policies or guidelines with respect to the asset or activity are established . Such policies and guidelines are presumed , subject to rebuttal by preponderance of the evidence , to be established at the commercial domicile of the taxpayer .
 ( l ) All other receipts . The numerator of the receipts factor includes all other receipts from engaging in activities subject to tax under RCW 82.04.290 pursuant to the rules set forth in WAC 458 - 20 - 19402 Single factor receipts apportionment — Generally .
 ( m ) Attribution of certain receipts to commercial domicile . All receipts which would be assigned under this rule to a state in which the taxpayer is not taxable are included in the numerator of the receipts factor , if the taxpayer 's commercial domicile is in this state .
 ( 5 ) Effective date . This rule applies to gross income that is reportable with respect to tax liability beginning on and after January 1 , 2016 .


text:
Looking for something unique and unusual for your wedding ceremony? We’ve rounded up our 8 favorite unusual wedding readings to suit all kinds of different and tastes.
Though love as a noun is difficult to define.
love’s … just lovely, isn’t it?
I love love as a verb.
we promise to disturb each other’s peace.
will read our future scratched onto a stone.
and recognize it quicker than our own.
You start and finish me, you’re my extent.
I speak these words to many and for one.
To another – and to one’s inner self.
because you are people, I love you.

tokenized:
Looking for something unique and unusual for your wedding ceremony ? We ’ve rounded up our 8 favorite unusual wedding readings to suit all kinds of different and tastes .
 Though love as a noun is difficult to define .
 love ’s … just lovely , is n’t it ?
 I love love as a verb .
 we promise to disturb each other ’s peace .
 will read our future scratched onto a stone .
 and recognize it quicker than our own .
 You start and finish me , you ’re my extent .
 I speak these words to many and for one .
 To another – and to one ’s inner self .
 because you are people , I love you .


text:
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text:
We build custom reinforced concrete forms, (wet and dry) and pour concrete. No form is too large or too small.
We invite you to visit us at our plant, and have some fun while you are at it! Visitors are under no obligation what-so-ever to buy anything. Call first, come in the morning… You, your customers, and your employees are always welcome to come visit and watch us Pour.
Please note, we intend to protect our patented molds and processes for our customer’s benefit and our own.

tokenized:
We build custom reinforced concrete forms , ( wet and dry ) and pour concrete . No form is too large or too small .
 We invite you to visit us at our plant , and have some fun while you are at it ! Visitors are under no obligation what - so - ever to buy anything . Call first , come in the morning … You , your customers , and your employees are always welcome to come visit and watch us Pour .
 Please note , we intend to protect our patented molds and processes for our customer ’s benefit and our own .