Is a company's charge for additional 'report credits' -- which let a wellness provider's customers keep generating nutritional-assessment reports through a software program -- taxable as tangible personal property, or is it a nontaxable license/service, under Illinois sales and use tax law?

Plain-English summary

COMPANY1 acts as a "manufacturers rep" in the United States for COMPANY2, a company based outside the country. Through COMPANY1, COMPANY2 sells wellness providers a combined hardware-and-software package that runs a hair follicle test and produces a nutritional assessment for the wellness provider's own clients. COMPANY1 agreed that this initial hardware-and-software sale is a taxable sale of tangible personal property. The open question was what happens next: if the wellness provider keeps using the tool with its own customers, it has to buy additional "report credits" from COMPANY1 on COMPANY2's behalf, and those credits populate the provider's software so it can generate more nutritional-assessment reports. COMPANY1 asked the Department whether the sale of these additional report credits is a taxable sale of tangible personal property or a nontaxable intangible product, and specifically requested a binding Private Letter Ruling (PLR).

The Department first responded (in an earlier general information letter dated April 20, 2023, described in this later letter) by laying out the general framework: computer software is expressly defined as tangible personal property under 35 ILCS 120/2-25, so sales of "canned" (prewritten) computer software are generally taxable retail sales no matter how the software is transferred -- tape, disc, card, electronic means, or otherwise. Custom software prepared to a customer's special order is treated differently and may not be a taxable retail sale, but simply picking prewritten programs and assembling them into a package doesn't turn them into "custom" software unless real, substantial changes or interfacing logic are added. Even so, a license of canned computer software escapes Retailers' Occupation Tax entirely if it satisfies all five conditions of 86 Ill. Adm. Code 130.1935(a)(1): (A) a written agreement signed by the licensor and the customer; (B) restrictions on the customer's duplication and use of the software; (C) a bar on the customer sublicensing or transferring the software to third parties (other than related parties) without the licensor's permission and continued control; (D) a licensor policy of providing a replacement copy at little or no cost (or letting the customer keep an archival copy); and (E) a requirement that the customer destroy or return all copies at the end of the license (automatically satisfied for a perpetual license). A license that clears all five conditions is not taxable, and neither are its subsequent software updates; a license that fails even one condition is fully taxable. The Department stressed that a "click to agree" electronic acceptance does not satisfy the written-signature requirement of condition (A) -- though it noted the Department has separately recognized (in ST 18-0003-PLR and ST 18-0010-PLR) that a verifiable, authenticable electronic signature attached to or made part of the license agreement can satisfy that requirement, unlike a bare "I agree" click.

COMPANY1 wrote back with follow-up questions -- including who has to sign the license (COMPANY1, as COMPANY2's US distributor, or COMPANY2 itself, the actual licensor) and whether the report-credit purchases include software updates or hardware/software maintenance. The Department's response in this July 12, 2023 letter answered the signature question (the agreement should be signed by the licensor, i.e., COMPANY2, not COMPANY1 as its representative) and explained the tax treatment of maintenance and update charges generally: maintenance agreements for computer software are taxed the same way as maintenance agreements for other tangible personal property (86 Ill. Adm. Code 130.1935(b); 140.301(b)(3)) -- if the maintenance charge is bundled into the selling price of the property, it's already taxed as part of that sale and no further tax applies to the repair/service itself; if sold separately, the maintenance sale itself isn't taxable, but the service provider owes Use Tax on its own cost of any parts transferred while performing the service. Charges for updates of canned software, however, are always fully taxable as sales of software (unless the "update" itself qualifies as custom software) -- and if a maintenance agreement bundles canned-software updates together with training, phone support, installation, or other services without separately stating and taxing the update charge, the whole bundled agreement becomes taxable.

But on the actual question asked -- are the report credits themselves taxable? -- the Department could not give a yes-or-no answer, because COMPANY1's letters never explained what the credits actually buy: whether the wellness provider keeps using the software without more credits, whether credit purchases include software updates, whether they include hardware or software maintenance, or exactly how the credits are technically applied to the provider's account. Without that information, the Department said it could not determine whether the report-credit charges are taxable computer software sales or something else, and it again issued a GIL rather than the binding PLR COMPANY1 had requested, because the inquiry still did not comply with the Department's PLR procedures under 2 Ill. Adm. Code 1200.110.

What this means for you

Software and SaaS companies selling subscriptions, credits, or add-on access

If your product charges customers for ongoing access, credits, or add-ons to software already sold or licensed, this GIL is a roadmap, not an answer. The Department will look at whether what you're selling is: (1) canned computer software (generally taxable, including its updates, unless licensed under the five-part test); (2) a qualifying software license under 86 Ill. Adm. Code 130.1935(a)(1) (not taxable, if all five box are checked, including a written agreement signed by the actual licensor -- not a reseller or representative -- and not satisfied by a mere "I agree" click); or (3) a nontaxable service or update bundle, depending on exactly what the charge buys and how it's delivered. Document precisely what a credit, subscription fee, or add-on charge entitles the customer to (continued access, new features, maintenance, or new software) before assuming a tax answer either way.

Manufacturers' representatives and distributors

If, like COMPANY1, you resell or represent a foreign or out-of-state software provider's product in Illinois, note the Department's specific answer here: for a nontaxable software license under 130.1935(a)(1)(A), the written agreement must be signed by the licensor itself -- the actual owner/provider of the software -- not merely by the local representative or distributor facilitating the deal. Confirm who is legally the licensor under your commercial arrangement before drafting or witnessing license paperwork.

Accountants and tax professionals

This is the taxpayer's second GIL on the same underlying question (the Department's first response is described, though not fully reproduced, in this letter, dated April 20, 2023). Both times the Department declined to issue a binding PLR because the taxpayer's letters didn't supply enough operational detail to apply the law to the specific facts -- a reminder that a PLR request under 2 Ill. Adm. Code 1200.110 needs a complete, specific fact record, or the Department will fall back to a non-binding GIL instead.

Common questions

Q: Does this GIL say whether the report credits are taxable?
A: No. The Department explained the general framework -- canned software and its updates are taxable, a qualifying license under 86 Ill. Adm. Code 130.1935(a)(1) is not, and maintenance agreements are taxed based on whether the charge is bundled into the property's selling price -- but said it could not apply that framework to the report credits because the taxpayer never explained what the credits functionally provide.

Q: Is computer software taxable in Illinois?
A: Generally yes. Computer software is defined as tangible personal property under 35 ILCS 120/2-25, and sales of canned (prewritten) computer software are taxable retail sales regardless of the media or method used to transfer it, per 86 Ill. Adm. Code 130.1935.

Q: When is a software license NOT taxable?
A: When it meets all five conditions of 86 Ill. Adm. Code 130.1935(a)(1): a written agreement signed by the licensor and customer; restrictions on the customer's duplication and use; a bar on sublicensing/transfer to third parties without the licensor's permission and continued control; a licensor policy of providing replacement copies or allowing an archival copy; and a requirement to destroy or return all copies at the end of the license (automatic for perpetual licenses). Missing even one condition makes the license taxable.

Q: Does clicking "I agree" satisfy the written-signature requirement?
A: No. The Department states that an electronic license agreement accepted by clicking "I agree" does not satisfy the written, signed-agreement requirement of 86 Ill. Adm. Code 130.1935(a)(1)(A). However, the Department has separately held (ST 18-0003-PLR; see also ST 18-0010-PLR) that a verifiable, authenticable electronic signature that is attached to or made part of the license agreement can satisfy that requirement.

Q: Who has to sign the license agreement -- the software owner or its local representative/distributor?
A: The agreement should be signed by the licensor -- meaning the actual owner/provider of the software -- according to the Department's response to COMPANY1's specific question about whether COMPANY1 (acting as COMPANY2's US distributor) could sign or witness the agreement instead.

Q: How are software maintenance and update charges taxed?
A: Maintenance agreements for computer software are taxed the same as maintenance agreements for other tangible personal property. If the maintenance charge is included in the property's selling price, it's part of the taxable sale and no separate tax applies to the servicing itself; if sold separately, the maintenance sale isn't taxable, but the servicer owes Use Tax on its own cost of parts used in the service. Charges for updates of canned software are always fully taxable as software sales (unless the update qualifies as custom software), and if update charges aren't separately stated from other bundled maintenance-agreement charges, the whole agreement becomes taxable.

Q: Why didn't the Department just issue the Private Letter Ruling the company asked for?
A: Both this letter and the Department's earlier April 20, 2023 response explain that the taxpayer's letters did not supply enough detail about what the report credits actually provide (continued software access, updates, maintenance) to apply the law to the specific facts, so the inquiries did not comply with the Department's PLR procedures under 2 Ill. Adm. Code 1200.110, and the Department issued non-binding GILs instead.

Citations and references

Statutes:

• 35 ILCS 120/2 (imposition of Retailers' Occupation Tax)
• 35 ILCS 120/2-25 (definition of "computer software"; computer software as tangible personal property)
• 35 ILCS 105/3 (imposition of Use Tax)

Regulations:

• 86 Ill. Adm. Code 130.101 (Retailers' Occupation Tax -- nature of the tax)
• 86 Ill. Adm. Code 130.1935 (computer software)
• 86 Ill. Adm. Code 130.1935(a)(1) (five-part test for a nontaxable software license)
• 86 Ill. Adm. Code 130.1935(b) (charges for updates of canned software)
• 86 Ill. Adm. Code 130.1935(c)(3) (custom computer software)
• 86 Ill. Adm. Code 150.101 (Use Tax -- nature of the tax)
• 86 Ill. Adm. Code 150.130 (retailer's credit against Use Tax for Retailers' Occupation Tax paid)
• 86 Ill. Adm. Code 140.301(b)(3) (Service Occupation Tax -- taxation of maintenance/repair agreements)
• 2 Ill. Adm. Code 1200.110 (Private Letter Ruling procedure)
• 2 Ill. Adm. Code 1200.120 (General Information Letter procedure)

Prior rulings referenced:

• ST 06-0005-PLR (December 16, 2006) -- an electronic "click to agree" signature does not satisfy the written-signature requirement of Section 130.1935(a)(1)(A)
• ST 18-0003-PLR (February 8, 2018) -- a verifiable, authenticable electronic signature attached to or part of the license agreement can satisfy the written-signature requirement
• ST 18-0010-PLR (September 26, 2018) -- examples of acceptable written signatures

Source

• Landing page: https://taxarchive.illinois.gov/research/legal/letter-rulings/sales-tax/2023.html
• Original PDF: https://tax.illinois.gov/content/dam/soi/en/web/taxarchive/research/legal/letter-rulings/sales-tax/2023/st23-0022-gil.pdf

Original ruling text

ST-23-0022-GIL 07/12/2023 COMPUTER SOFTWARE
This letter discusses computer software. See 86 Ill. Adm. Code 130.1935. (This
is a GIL.)

July 12, 2023
NAME
COMPANY
ADDRESS
Dear NAME:
This letter is in response to your letter received May 12, 2023, in which you
requested information. The Department issues two types of letter rulings. Private Letter
Rulings (“PLRs”) are issued by the Department in response to specific taxpayer
inquiries concerning the application of a tax statute or rule to a particular fact situation.
A PLR is binding on the Department, but only as to the taxpayer who is the subject of
the request for ruling and only to the extent the facts recited in the PLR are correct and
complete. Persons seeking PLRs must comply with the procedures for PLRs found in
the Department’s regulations at 2 Ill. Adm. Code 1200.110. The purpose of a General
Information Letter (“GIL”) is to direct taxpayers to Department regulations or other
sources of information regarding the topic about which they have inquired. A GIL is not
a statement of Department policy and is not binding on the Department. See 2 Ill. Adm.
Code 1200.120. You may access our website at www.tax.illinois.gov to review
regulations, letter rulings and other types of information relevant to your inquiry.
In your previous letter dated March 27, 2023, you stated and made inquiry as
follows:
We at COMPANY1 (COMPANY1) have a "manufacturers rep" type
relationship with a COUNTRY company called COMPANY2. Through
COMPANY1, COMPANY2 sells wellness providers a combination of
hardware and software to initiate the relationship. This program allows the
wellness provider to offer a hair follicle test that provides their client a
nutritional assessment. We understand that this sale is sale of a tangible
product and we are required to collect sales taxes on this transaction.
However, if the purchasing wellness provider continues to utilize the tool
with their customers (of which they charge a fee), they will be required to
purchase additional report credits from COMPANY1 on behalf of
COMPANY2. These credits will populate the providers software program
and allow them to offer additional nutritional assessment reports to their
clients.
The question is will this sale of credits be considered an intangible or
tangible product for sales tax purposes. I spoke to NAME on the Illinois
Taxpayer Support line and he shared that the application he thought was

COMPANY1/ NAME
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July 12, 2023
the closest to this was offering a gift certificate that is redeemed at a later
date by the user. He indicated that this did not seem to be a tangible
product and was, therefore, a non-taxable transaction. However, he was
clear that his interpretations were not binding by the state of Illinois. He
then instructed me to draft this communication to you and ask for a Private
Letter Ruling.
I appreciate you reviewing this situation and providing us guidance so we
can operate within the rules and regulations of the state. Naturally, we
would like to have an answer as quickly as possible so we can operate in
a complaint [sic] fashion. Please email me at E-MAIL or call me at
PHONE if you have further questions.
The Department responded by general information letter dated April 20, 2023.
The Illinois Retailers' Occupation Tax Act imposes a tax upon
persons engaged in this State in the business of selling tangible personal
property to purchasers for use or consumption. See 35 ILCS 120/2; 86 Ill.
Adm. Code 130.101. In Illinois, Use Tax is imposed on the privilege of
using, in this State, any kind of tangible personal property that is
purchased anywhere at retail from a retailer. See 35 ILCS 105/3; 86 Ill.
Adm. Code 150.101. These taxes comprise what is commonly known as
“sales” tax in Illinois. If the purchases occur in Illinois, the purchasers
must pay the Use Tax to the retailer at the time of purchase. The retailers
are then allowed to reduce the amount of Use Tax they must remit by the
amount of Retailers' Occupation Tax liability which they are required to
and do pay to the Department with respect to the same sales. See 86 Ill.
Adm. Code 150.130.
Computer software is considered tangible personal property in
Illinois. 35 ILCS 120/2-25.
‘Computer software’ means a set of statements, data, or instructions to be
used directly or indirectly in a computer in order to bring about a certain
result in any form in which those statements, data, or instructions may be
embodied, transmitted, or fixed, by any method now known or hereafter
developed, regardless of whether the statements, data, or instructions are
capable of being perceived by or communicated to humans, and includes
prewritten or canned software.
35 ILCS 120/2-25. Generally, sales of “canned” computer software are
taxable retail sales in Illinois. Canned computer software is considered to
be tangible personal property regardless of the form in which it is
transferred or transmitted, including tape, disc, card, electronic means, or
other media. 86 Ill. Adm. Code 130.1935. Charges for updates of canned

COMPANY1/ NAME
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July 12, 2023
software are considered to be sales of software. 86 Ill. Adm. Code
130.1935(b). However, if the computer software consists of custom
computer programs, then the sales of such software may not be taxable
retail sales. Custom computer programs or software are prepared to the
special order of the customer. The selection of pre-written or canned
programs assembled by vendors into software packages does not
constitute custom software unless real and substantial changes are made
to the programs or creation of program interfacing logic. See 86 Ill. Adm.
Code 130.1935(c)(3). Computer software that is not custom software is
considered canned computer software.
If transactions for the licensing of computer software meet all of the
criteria provided in subsection (a)(1) of Section 130.1935, neither the
transfer of the software nor the subsequent software updates will be
subject to Retailers' Occupation Tax. A license of software is not a
taxable retail sale if:
A)

It is evidenced by a written agreement signed by the licensor and
the customer;

B)

It restricts the customer’s duplication and use of the software;

C)

It prohibits the customer from licensing, sublicensing or transferring
the software to a third party (except to a related party) without the
permission and continued control of the licensor;

D)

The licensor has a policy of providing another copy at minimal or no
charge if the customer loses or damages the software, or permitting
the licensee to make and keep an archival copy, and such policy is
either stated in the license agreement, supported by the licensor’s
books and records, or supported by a notarized statement made
under penalties of perjury by the licensor; and

E)

The customer must destroy or return all copies of the software to
the licensor at the end of the license period. This provision is
deemed to be met, in the case of a perpetual license, without being
set forth in the license agreement.

If a license of canned computer software does not meet all the criteria the
software is taxable.
In order to comply with the requirements as set out in Section
130.1935(a)(1), there must be a written “signed” agreement. A license
agreement in which the customer electronically accepts the terms by
clicking “I agree” does not comply with the requirement of a written

COMPANY1/ NAME
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July 12, 2023
agreement signed by the licensor and customer. The Department
previously held that an electronic signature did not comply with the
requirement of Section 130.1935(a)(1)(A) that the license be evidenced by
a written agreement signed by the licensor and the customer. ST 060005-PLR (December 16, 2006). In ST 18-0003-PLR (February 8, 2018),
the Department decided that an electronic license agreement in which the
customer accepts the license by means of a signature in electronic form
that is attached to or is part of the license is verifiable, and can be
authenticated will comply with the requirement of a written agreement
signed by the licensor and customer. See ST 18-0010-PLR (September
26, 2018) for examples of acceptable written signatures. A license
agreement in which the customer electronically accepts the terms by
clicking “I agree” remains unacceptable.
Computer software is defined broadly in the Retailers’ Occupation
Tax Act. However, computer software provided through a cloud-based
delivery system – a system in which computer software is never
downloaded onto a client’s computer and is only accessed remotely – is
not subject to tax. If a provider of a service provides to the subscriber an
API, applet, desktop agent, or a remote access agent to enable the
subscriber to access the provider’s network and services, the subscriber is
receiving computer software. Although there may not be a separate
charge to the subscriber for the computer software, it is nonetheless
subject to tax, unless the transfer qualifies as a non-taxable license of
computer software. Illinois generally does not tax subscriptions.
Your letter does not discuss whether the wellness provider receives
a license of software that meets the criteria provided in Section
130.1935(a)(1). It is unclear from your letter what, if any, benefits the
customer receives from payment of the credits beyond the ability to offer
additional nutritional assessment reports. Does the wellness provider
continue to receive the use and benefits of the software without
purchasing additional credits? Does the purchase of additional credits
include any updates to the software? Does the purchase of additional
credits include maintenance of the hardware or software? How are the
credits applied or transferred to the wellness providers? Without a more
thorough explanation of the credits the Department is unable to provide a
binding private letter ruling.
Your subsequent inquiry received May 12, 2023, provides additional information
and contains additional inquiries related to the Department’s April 20, 2023, response.
Once again, we must respond with a general information letter because your previous
letter and recent inquiries do not comply with the procedures for obtaining a binding
private letter ruling found in the Department’s regulations at 2 Ill. Adm. Code 1200.110.

COMPANY1/ NAME
Page 5
July 12, 2023
ATTORNEY, thanks for the response to our initial inquiry about discerning
if the sale of additional report credits would be considered a tangible or
intangible product for sales tax purposes. Allow me to respond to your
assorted points:
you indicate we must have a written "signed" agreement in place to
comply with the requirements of Section 130.193S(a)(l). We can certainly
institute this procedure but my question is you indicate this agreement is
between the licensor and the customer. We at COMPANY1 are not the
licensor of the technology, we simply represent them here in the US (they
are COUNTRY based). Can COMPANY1, acting as their contractual
distributor, witness that agreement of [sic] must it be the licensor? We can
facilitate either situation.
you address a question in your letter "it is unclear if there are any benefits
the customer receives from the payment of the credits beyond the ability
to offer additional nutritional assessments. Does the wellness provider
continue to receive the use and benefits of the software without
purchasing additional credits". The answer is the only function of this
software is to allow the provider to produce nutritional assessments for
their clients. The software does not perform any other function.
you address a question "does the purchase of additional credits include
any updates to the software? Does the purchase of additional credits
include maintenance of the hardware of software?" The licensor does
provide ongoing maintenance of the software but that is unrelated to the
purchase of credits. The ongoing maintenance is to the software program
itself and that is provided as part of the purchase price of the unit. As we
agreed in the first correspondence, the purchase of the program we all
agree is a tangible sale and sales taxes will be associated with that
purchase/sale.
you address a question "how are credits applied or transferred to the
wellness providers?" The answer is they make a purchase of the credits
via a shopping cart/ecommerce site on their credit card. Upon purchase,
their software credits their account with the credits they purchase. Thus,
why the help support line said this seemed to be like issuing a gift
certificate.
Thank you for the continued dialogue, we look forward to input so we can
resolve this issue and move forward with our commercial opportunity.
DEPARTMENT’S RESPONSE:

COMPANY1/ NAME
Page 6
July 12, 2023
Both your initial inquiry and recent inquiry express the opinion that the sale of the
software is a sale of tangible personal property and subject to sales tax. However, you
also inquiry whether a written agreement should be signed by COMPANY1 or
COMPANY2. As explained in the Department’s previous response, if a transaction for
the licensing of computer software meets all the criteria provided in subsection (a)(1) of
Section 130.1935, neither the transfer of the software nor the subsequent software
updates will be subject to Retailers' Occupation Tax. As to your inquiry regarding who
should sign a licensing agreement, the agreement should be signed by the licensor.
Your remaining questions are also dependent on whether the license agreement
meets all the criteria provided in subsection (a)(1) of Section 130.1935. If the license
agreement does not meet criteria, based on the information you have provided, the
credits would be taxable at the time of purchase as additional computer software.
In general, maintenance agreements that cover computer software are treated
the same as maintenance agreements for other types of tangible personal property.
See 86 Ill. Adm. Code 130.1935(b). The taxation of maintenance agreements is
discussed in subsection (b)(3) of Section 140.301 of the Department’s administrative
rules under the Service Occupation Tax Act. See 86 Ill. Adm. Code Sec. 140.301(b)(3).
The taxability of agreements for the repair or maintenance of tangible personal property
depends upon whether charges for the agreements are included in the selling price of
the tangible personal property. If the charges for the agreements are included in the
selling price of the tangible personal property, those charges are part of the gross
receipts of the retail transaction and are subject to tax. In those instances, no tax is
incurred on the maintenance services or parts when the repair or servicing is performed.
A manufacturer’s warranty that is provided without additional cost to a purchaser of a
new item is an example of an agreement that is included in the selling price of the
tangible personal property.
If agreements for the repair or maintenance of tangible personal property are
sold separately from tangible personal property, sales of those agreements are not
taxable transactions. However, when maintenance or repair services or parts are
provided under those agreements, the service or repair companies will be acting as
service providers under provisions of the Service Occupation Tax Act that provide that
when service providers enter into agreements to provide maintenance services for
particular pieces of equipment for stated periods of time at predetermined fees, the
service providers incur Use Tax based on their cost price of tangible personal property
transferred to customers incident to the completion of the maintenance service. See 86
Ill. Adm. Code 140.301(b)(3). The sale of an optional maintenance agreement or
extended warranty is an example of an agreement that is not generally a taxable
transaction.
If, under the terms of a maintenance agreement involving computer software, a
software provider provides a piece of object code (“patch” or “bug fix”) to be inserted
into an executable program that is a current or prior release or version of its software

COMPANY1/ NAME
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July 12, 2023
product to correct an error or defect in software or hardware that causes the program to
malfunction, the tangible personal property transferred incident to providing the patch or
bug fix is taxed in accordance with the provisions discussed above.
In contrast to a patch or bug fix, if the sale of a maintenance agreement by a
software provider includes charges for updates of canned software, which consist of
new releases or new versions of the computer software designed to replace an older
version of the same product and which include product enhancements and
improvements, the general rules governing taxability of maintenance agreements do not
apply. This is because charges for updates of canned software are fully taxable as sales
of software under Section 130.1935(b). (Please note that if the updates qualify as
custom software under Section 130.1935(c), they may not be taxable). Therefore, if a
maintenance agreement provides for updates of canned software, and the charges for
those updates are not separately stated and taxed from the charges for training,
telephone assistance, installation, consultation, or other maintenance agreement
charges, then the whole agreement is taxable as a sale of canned software.
If all the criteria listed in subsection (a)(1) of Section 130.1935 are met, then
neither a transaction involving the licensing of computer software nor the subsequent
software updates will be considered a taxable retail sale subject to Retailers’
Occupation and Use Tax. See 86 Ill. Adm. Code 130.1935(a)(1)(A)-(E).
Assuming a license of software meets the requirements of subsection (a)(1) of 86
Ill. Adm. Code 1935, any charges for support, maintenance or updates of the licensed
software provided pursuant to the qualified license agreement would not be subject to
Retailer’s Occupation Tax, whether or not the charges for support, maintenance or
updates of the licensed software are billed pursuant to the terms of the license
agreement or the terms of a separate agreement.
I hope this information is helpful. If you require additional information, please
visit our website at www.tax.illinois.gov or contact the Department’s Taxpayer
Information Division at (217) 782-3336.

Very truly yours,

Richard S. Wolters
Associate Counsel
RSW