The Washington Department of Revenue has issued an advisory providing the substantial nexus thresholds for business and occupation (B&O) tax purposes. When the cumulative percentage change in the consumer price index for all urban consumers changes by 5% or more from the measurement date, the department must adjust the thresholds to reflect that change. For the 2015 calendar year, the threshold amounts are: receipts threshold, $267,000; property threshold, $53,000; payroll threshold, $53,000. The thresholds remain unchanged from 2014. (Excise Tax Advisory No. 3195.2015, Washington Department of Revenue, February 3, 2015)